2015 (3) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant is in appeal against the impugned order along with the application for stay wherein the learned Commissioner (Appeals) has dismissed their appeal filed for non-compliance with the provisions of Section 129E of the Customs Act, 1962. 2. Brief facts of the case are that the appellant is a CHA who filed the export documents of the goods to be exported by M/s. Classic Enterprises. On de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cy and encompasses attempt to defraud the revenue by claiming undue export incentives by the appellant". Thereafter, he directed the appellant to make a pre-deposit of Rs. 50,000/- which the appellant failed to do so. Therefore, their appeal was dismissed under Section 129E of the Customs Act, 1962. Aggrieved by the said order, the appellant is before me. 3. As the issue is in a narrow compa....