2017 (3) TMI 1400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RDER P. C. 1. This appeal challenges an order passed by the tribunal dated 18th November, 2014 dismissing the petitioner's appeal before the tribunal by taking recourse to section 129-E of the Customs Act, 1962. Section 129-E of the Customs Act, 1962 reads as under:- "129-E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal . - The Tribunal or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against: Provided that the amount required to be deposited under this section shall not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....% penalty of Rs. 2.5 crores on the appellant was not complied with. The appeal was lodged on 8th September, 2014. Enough time was granted by the tribunal to comply with this condition, namely, to deposit a sum of 7.5% of the penalty amount. That was a pre-condition for hearing of the appeal. That was not complied with till 18th November, 2014. It is in these circumstances that the tribunal dismiss....