2015 (1) TMI 620

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C and P. Parameswaran Nair, ASG for the Respondent. JUDGMENT Heard learned counsel for the parties and perused the materials available on record. 2. The writ petitioner, who is the appellant in the Appeal No. 567/1985 on the file of the Customs, Excise and Gold (Control), Appellate Tribunal (West Zonal Bench), Mumbai, has filed this writ petition with the following prayers : (a)&n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7-1989 due to non-remittance of pre-deposit which is mandatory for maintaining appeal. Moreover, the Tribunal retains the records only for five years after the disposal of a case. Therefore, the records relating to this case has been destroyed after expiry of five years. 4. Sri Mohammed Rafiq, learned counsel for the petitioner has confined his argument to prayer (bb) and submits that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 129E of the Act would be attracted where the goods in question are not in the custody of the Revenue. Hence, where the goods in question are in the custody of the Revenue, Section 129E should not have been invoked. The CESTAT ought to have taken into consideration the said factor and should have also applied its mind to the question of undue hardship to the appellant upon considering the exist....