2019 (3) TMI 1533

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....is writ petition under Article 226 of the Constitution of India amongst others for the following relief: "(a) Issue a writ, order or direction in the nature of Mandamus restraining/ prohibiting the respondents not to take coercive action against the petitioner pursuant to the Recovery Orders dated 08.02.2018 and 13.04.2018 (Annexure No. 6) during the pendency of the Appeal (Defective) titled "Sa....

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.... case may be, shall not entertain any appeal,- (i) under sub-section (1) of Section 128, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner of Customs; (ii) against ....

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....ll not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014." A simple reading of the above section shows that the deposit of seven and a half per cent appears to a condition which has to be complied with for filing the appeal. Learned counsel for the petitioner fails to satisfy us that the appellate authority....