2019 (10) TMI 67

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....nder Article 226 of the Constitution of India seeks waiver of the mandatory pre-deposit of 10 % of the duty demand under section 129E of the Customs Act, 1962 (the 'Act') in respect of its appeal filed under Section 129A(1) of the Act before the Customs, Excise and Service Tax Appellate Tribunal (the 'Tribunal'). The Petitioner has filed an appeal in the Tribunal from the order dated 12 April 2019....

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....ring of the notice dated 16 July 2019 was adjourned on 16 August 2019 and at the request of the Petitioner is now posted on 17 October 2019. It is only after the Tribunal takes a view on the Petitioner's contention that the occasion to consider the Petitioner's grievance would arise. This more particularly as there is no change in facts and law from that existing on 17 May 2019 when the Petitioner....

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....ibunal to entertain the petitions / appeals without complying with the request of pre-deposit in terms of Section 129E of the Act. 4. It is the Petitioner's grievance that it is impossible for it to meet the statutory request of pre-deposit in view of the order dated 20 November 2013 of the Hon'ble Supreme Court where all the assets of the Petitioner and its group had been frozen. Furthermore, ....