2015 (6) TMI 1083

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....t Petition is directed against the impugned order passed in order-in-appeal bearing C. Cus. No. 89/2014, dated 20-11-2014 passed by the Commissioner of Customs (Appeals)-I, on the ground that when the petitioner filed an appeal against the Order-in-Original No. 485/2014, dated 6-8-2014 passed by the Assistant Commissioner of Customs (Drawback-AIR), Chennai without making the pre-deposit of 7.5% of....

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....gned order. 2. Mr. K. Mohanamurali, learned standing counsel for the respondents, placing two objections before this Court, sought for dismissal of the Writ Petition. Firstly, he pleaded that when the petitioner had not made the pre-deposit while preferring appeal, as per the amendment dated 6-8-2014, he suffered an order at the hands of the appellate authority on 20-11-2014. As against th....

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....to relax or go by a case law, which is not on this provision of law directly. Therefore, the appeal is dismissed for non-payment of pre-deposit." 4. A mere perusal of the impugned order goes to show that the appellate authority has dismissed the appeal preferred by the petitioner against the order-in-original for non-payment of the 7.5% of the duty demanded as per the amendment dated 6-8-2....