2019 (10) TMI 421

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.... 54172 of 2014, 54173 of 2014 - Final Order Nos. 70994-70998/2019<br>Customs<br>HON'BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Vishal Shukla, Proxy Counsel for Appellant Shri Mohd. Altaf, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called, learned advocate Shri Vishal Shukla holding brief f....

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....he scrutiny of records, we find that the said directions to deposit 7.5% of duty/penalty amount was in terms of the un-amended provisions of Section 129 E of the Customs Act, 1962 as they existed prior to 6 August, 2014. In terms of the erstwhile provisions of the said section the assessee was required to pre deposit full demand of duty and penalty for the purpose of hearing of their appeal, unles....