2022 (12) TMI 1065

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so informed that the matter would be listed on 16.01.2020 before the Tribunal. On 17.02.2020 the following order was passed: "The appellant seeks waiver of pre-deposit stating that they have great financial difficulty. 2. As this Tribunal lacks of jurisdiction to modify the amount of pre-deposit as required under section 35F of the Central Excise Act, we grant time to the appellant to obtain necessary orders from High Court under its writ jurisdiction. Put up for further order on 27 April, 2020. If the appellant does not file writ-petition before the High Court within 21 days from the date of this order or fails to make the pre-deposit, on the next date of hearing their appeal may be dismissed." 3. Thereafter no one appeared for the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 4557 of 2019 filed by the appellant himself (i.e. Ankit Mehta) against to the order passed by the Tribunal on 10.01.2019 dismissing the appeal filed by the appellant for the reason that the statutory amount of deposit contemplated under section 129E of the Customs Act had not been made by the appellant. The Madhya Pradesh High Court dismissed Writ Petition No. 4557 of 2019 for the reason that section 129E of the Customs Act does not empower the Tribunal or Commissioner (Appeals) to waive the pre-deposit or reduce the pre-deposit. The order passed by the High Court is reproduced below:- " Mr. SC Bagadia, learned senior counsel appearing with Mr. Pankaj Bagadia, Advocate for the petitioner. Heard. The petitioner before this Court h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d is that the appellant is not in a position to deposit the amount because of financial constraints. About 4 ½ months have already lapsed and no steps have been taken by the appellant. It is, therefore, clear that the appellant is not interested in pursuing the appeal as he has not even sought time to make the pre-deposit. We accordingly, dismiss the appeal. Section 129E of the Customs Act, 1962 reads as under: 129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal,- (i) under sub-section (1) of section 128, unless the appellant has deposited seven and a half per cent of the duty demanded or pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner of Customs & Central Excise, Hyderabad-IV reported in 2014 SCC Online AP 160. The aforesaid case was a case under the Central Excise Act, 1944 and u/S. 35F, the Commissioner appeals and the appellate Tribunal are empowered to waive the pre-deposit keeping in view the undue hardship to the appellant. In the present case, the Customs Act, 1962 does not empower the appellate Tribunal to waive the pre-deposit and, therefore, the aforesaid case is distinguishable on facts. Reliance has also been placed upon the judgment delivered by the Allahabad High Court in the case of I.T.C. Ltd., Vs. Commissioner (Appeals) Customs & Central Excise, Meerut - I reported in 2003 SCC Online All 2224. It was again a case relating to the Central Ex....