2025 (10) TMI 558

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....tice N. Anand Venkatesh For the Petitioner : Mr. B. Sathish Sundar For the Respondents : Mr. Siddharth Bhandari Standing Counsel ORDER This writ petition has been filed against the proceedings of the 3rd respondent dated 20.08.2025, consequent to the original order passed by the 2nd respondent dated 30.11.2023 and for a direction to the 2nd respondent to deal with the appeal on merits.....

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....mand made in the show cause notice for the drawback amount and interest. 4. Aggrieved by the above order, the petitioner filed an appeal before the 3rd respondent. The petitioner also sought for waiver of the mandatory pre-deposit exigency under Section 129E of the Customs Act, on the ground that the petitioner's bank account has been frozen by the department since 02.04.2025, resulting in ....

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....arefully perused the materials available on record. 7. The Finance Act No.2 of 2014 introduced an uniform mandatory regime of pre-deposit at 7.5% / 10% of the duty or penalty for all appeals filed on or after 06.08.2014. In view of the same, the only issue that is involved is as to whether the petitioner will be entitled for the waiver or the reduction of pre-deposit, only on the ground that th....

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.... CESTAT, Delhi. It has been categorically held that the right of appeal is only a statutory right and it is not an unfettered or absolute right and therefore, it is subject to conditions imposed by the legislature, where there is mandatory regime of pre-deposit. It was further held that this mandatory requirement cannot be relaxed only on the ground that the bank account has been frozen by the dep....