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2022 (10) TMI 147
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....isc. Order No. 167/2022<br>Customs<br>HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Appearance Shri Ritaj Kackar, Advocate - for the Appellant Shri Rakesh Kumar, Authorized Representative - for the Respondent P.V. Subba Rao These miscellaneous applications are filed by Sharafat Hussain in Appeal Diary No. 50714 of 2020 praying that the....
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....r 5. 31,00,000 18.10.2015 HDFC Bank Zealous Overseas Pvt. Ltd. Director 6. 46,69,500 18.10.2015 Standard Chartered Bank Zealous Overseas Pvt. Ltd Director 7. 1,35,000 18.10.2015 Standard Chartered Bank Zealous International Proprietor 8. 55,00,000 18.10.2015 Standard Chartered Bank Zealous International Proprietor Total ....
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....entities were produced. 4. We have considered the submissions on both sides. Section 129E of the Customs Act reads as follows: "SECTION 129E. Deposit, pending appeal, of duty and interest demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the contr....
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.... the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing." 5. It is evident from the above section that the legal requirement is that the appellant has to make the mandatory pre-deposit failing which the appeal cannot be admitted at....