2022 (9) TMI 689

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.... requirement of pre-deposit as per Section 129E of the Customs Act, 1962. While rejecting the appeal, he has observed as follows:- "5. I have carefully gone through the facts of the case and considered the submissions, I find that the appellant has failed to deposit 7.5% of the amount demanded while filing the appeal against the impugned order-in-original which is mandatory in terms of the provisions of the Section 1291 of the Customs Act, 1962. A Defective Appeal Notice dated 17.10.2018 was also issued to the appellant for submitting the proof of payment of mandatory deposit of 7.5% of the duty demanded. Further during the personal hearing also, it is informed to the appellant's advocate to fulfil the mandatory condition of pa....

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.... in rank than the Principal Commissioner of Customs or Commissioner of Customs." 7. In view of the position stated above, find that as the appellant has failed to deposit 7.5% of the amount demanded on account of differential duty vide impugned order, the present appeal is liable for rejection. As the impugned appeal is not maintainable on account of non-payment of pre deposit prescribed for appeal, I have not gone into the merits of the appeals." 2.1 I have heard Shri Atul Thakkar, COO, on behalf of the appellant and Shri S.K. Hatangadi, Assistant Commissioner (Authorised Representative) for the Revenue. 2.2 Appellant has vide miscellaneous application No. C/Misc/85001/2020 stated in para 3 as follows:- "3. Since, t....