2023 (4) TMI 1084

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....<br>Hon&#39;ble Shri Justice Subodh Abhyankar And Hon&#39;ble Shri Justice Pranay Verma For the Petitioner : Shri Awadhesh Kumar Pandey - Advocate For the Respondents : Shri Prasanna Prasad - Advocate ORDER 1. This petition has been filed by the petitioner for review of the order dated 07.09.2020 passed by this Court in W.P. No.12344/2020 whereby the petitioner&#39;s petition has been ....

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....ase of Chandra Shekhar Jha V/s. Union of India and Another reported as 2022 SCC On Line SC 269, while considering the provisions of Section 129-E of the Customs Act, 1962, the Supreme Court has clearly held that the provisions of the aforesaid Section are not discretionary and the appellant is bound by the aforesaid provision. 4. On due consideration and submissions and on perusal of the docume....

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....ted to grant relief to an appellant. The second proviso contemplates that Section 129(e) as substituted would not apply to stay applications and appeals which are pending before the Appellate Authority prior to the commencement of the Finance Act (2) of 2014. The amended provision, as we have already noticed has come into force from 06.08.2014. Therefore, in regard to stay applications and appeals....

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....s not the full amount as is contemplated in Section 129(E) before the substitution. The order passed by the Commissioner is dated 23.11.2015 which is after the substitution of Section 129E. The appellant filed the appeal in 2017. What the appellant is called upon to pay is the amount in terms of Section 129E after the substitution, namely, the far lesser amount in terms of the fixed percentage as ....