2023 (11) TMI 421

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....ative for the Respondent ORDER PER R. MURALIDHAR : No one has appeared on behalf of the Appellant inspite of notice. On 17th July 2023, this Bench has passed a detailed Order seeking clarification from the Appellant as to whether he is contesting the Customs Duty arrived at by the Adjudicating Authority enhancing the value and re-determining the same at Rs.3,41,984/-. The Commissioner (Appeal....

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....r passed by this Bench. In the interest of justice, we have taken up the Appeal for disposal on merits with the help of the Learned AR. 3. The Learned AR takes us through OIA wherein the Commissioner (Appeals) has given the following findings:- 11. I find that in this case the appellant has filed appeal on 17.05.2019 against the Order-in-Original No. KOL/CUS/ADC/GR.VI/23/2019 dated 04.03.2019. ....

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....ction (i) of section 128, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the [Principal Commissioner of Customs or Commissioner of Customs]; (ii) against the decision or order ref....

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....plications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014.] 13. From above, I find that Section 129E of the Customs Act, 1962 mandates that the Commissioner (Appeals) shall not entertain any appeal unless the appellant has deposited seven and a half per cent. Of the duty, in case where duty or duty and penalty are in dispute. In the....