2019 (6) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Through: Mr. Harpreet Singh, Sr. Standing Counsel for the Respondents No. 2 &   O R D E R 1. Notice. Notice is accepted by learned counsel for the Respondents. 2. The Petitioner is before this Court on a limited issue of the requirement of making a pre-deposit in terms of Section 129-E of the Customs Act, 1962 for consideration of its appeal by the Custom Excise & Service Tax Appellate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner to make a further pre-deposit of Rs. 5 lakhs subject to which its appeal would be entertained by the first Appellate Authority. 4. In para 12 of the said judgment dated 27th April 2018, the DB noted the apprehension of the petitioner that it may have to file a second appeal before the CESTAT if it failed before the first Appellate Authority. Terming the said apprehension at that stage to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....penalty imposed, but you have submitted evidence of pre-deposit only Rs. 5,00,000/-. Hence you are here by directed to submit a challan of Rs. 1,63,23,837/- more as evidence of pre-deposit for admitting the appeal." 6. Mr. Harpreet Singh, learned counsel for the Respondent, pointed out that the issue that arises in the appeal before the CESTAT is one of classification. The goods imported by the P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....identical goods imported by that Appellant were classifiable under CTH 83081010. 8. This Court does not consider it appropriate to deal with the merits of the case of the Petitioner except note that on an earlier occasion of this Court had permitted the Petitioner's appeal to be considered by the first Appellate Authority subject to the Petitioner depositing a sum of Rs. 5 lakhs in addition to th....