2020 (3) TMI 277

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....h Mr. GaganVaswani, Adv. O R D E R D.N. PATEL, CHIEF JUSTICE (ORAL) W.P.(C) 2391/2020 1. This writ petition has been preferred challenging the order dated 30th August, 2019 passed by the Commissioner of Customs (Appeals), whereby the appeal preferred by the petitioner was dismissed as the petitioner had not made pre-deposit of 7.5% of the penalty imposed on the petitioner vide Order-in-Origina....

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.... of the Customs Act, 1962. 4. As per amended provision of Section 129-E of the Customs Act, 1962, the petitioner was required to make a pre-deposit @ 7.5% of the penalty amount i.e. Rs. 5 lacs, which has not been deposited by the petitioner. Hence, Commissioner of Customs (Appeals) has dismissed the appeal preferred by the petitioner vide order dated 30th August, 2019 (Annexure P-1 to the memo of....

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....9 passed by the Commissioner of Customs (Appeals). Petitioner is directed to deposit the penalty amount @ 7.5% of the penalty amount i.e. Rs. 5 lacs within a period of one week from today, which will be accepted by the Commissioner of Customs (Appeals). The appeal preferred by the petitioner is revived with its original number. If the pre-deposit is not made by the petitioner within a period of on....