2026 (2) TMI 680

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....e-deposit. 2. Initially, an order in original dated July 14, 2014 was passed against the petitioner (as also his brother and a company named M/s. Beriwala Impex Private Limited). The said order in original was sought to be assailed by filing a writ petition being WP No. 20 of 2015 before this Court. The writ petition was dismissed by an order dated September 22, 2016 observing as follows:- "The petitioner is the brother of the petitioner of W.P. No. 1181 of 2014. The same adjudicating order of the Custom Authorities as impugned in W.P. No. 1181 of 2014 is under challenge in the present writ petition. The petitioner in W.P. No. 1181 of 2014 had claimed himself to be a non-resident Indian stationed at Malaysia. The petiti....

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.... legally done, it is submitted that the penalty imposed was illegal. However, it appears that the relevant authority had due jurisdiction to impose the quantum of penalty imposed in this case. In the light of the aforesaid and since the order impugned herein does not reveal the consideration of any irrelevant material and does not otherwise appear to be perverse, such order cannot be interfered with and the same is affirmed. APO NO.307 of 2016 with GA No.818 of 2017 are dismissed. There will be no order as to costs." 5. After the appellate order dated December 20, 2019, being passed, the petitioner approached CESTAT by filing an appeal under Diary No. 75083/2020. 6. However, the petitioner did not put in the....

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....itiated against the company was without jurisdiction. 9. Mr. Raju, learned Advocate appearing for the petitioner, in his usual fairness, hands up to Court a copy of an order dated January 22, 2026 passed by the Hon'ble Supreme Court in Civil Appeal No. 6142 of 2019 (Union of India and Ors vs. Aspam Petrochem Private Limited) and submits that along with the aforesaid appeal, a challenge thrown by the Revenue, to the order dated February 23, 2022 passed by CESTAT in favour of M/s. Beriwala Impex Private Limited was also taken up and that the matter has ultimately been remanded to CESTAT for fresh consideration. 10. Mr. Raju submits that since the appeal filed by the company is now pending consideration before CESTAT upon remand therefor....

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....t required to be put in by the petitioner as statutory pre deposit in terms of the relevant provisions of the Customs Act, 1962. It is submitted that the petitioner would have to make the pre deposit in accordance with the quantum of penalty imposed on the petitioner by the order in original. It is further submitted that since imposition of penalty and order for payment of duty are two different aspects, therefore, the petitioner cannot take advantage of payments of duty by the said company. 14. Heard learned advocates appearing for the respective parties and considered the material on record. It is evident that earlier, when the matter had been taken up by the Hon'ble Division Bench, it had been submitted before the Hon'ble Division Ben....