2026 (3) TMI 450

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.... Senior Counsel for Smt. Sanjeevini Prabhuling Navadgi, learned counsel for the appellant-Assessee and Sri Aravind V. Chavan, learned Senior Standing Counsel for the respondents-Revenue. 2. The writ petitioner has preferred this intra-Court appeal under Section 4 of the High Court Act, assailing the judgment dated 07.11.2025 passed in W.P. No. 13082/2025. 3. The brief facts, as pleaded, are that the appellant is engaged in the business of refining edible oils. Respondent No. 1, by order dated 27.01.2025, determined the customs duty, interest and penalty under various provisions of the Customs Act, 1962 (for short, "the Act"). Aggrieved by the said order, the appellant preferred statutory appeal before the Customs, Excise and Service T....

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....mand raised against it. 4.3 Without prejudice to the aforesaid contentions, the learned Senior Counsel submits that, having regard to the prevailing market conditions affecting the product in which the appellant is engaged and the present financial constraints faced by the appellant, this Court may grant reasonable installments for making the requisite pre-deposit, so as to enable the appellant to pursue the statutory appeal before CESTAT. 5. Per contra, Sri Aravind V. Chavan, learned Senior Standing Counsel appearing for the respondents, submits that the pre-deposit contemplated under Section 129E of the Act, as a condition precedent for entertaining an appeal before CESTAT, is mandatory in nature. It is contended that the Tribunal i....

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.... appeal,- (i) under sub-section (1) 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 Commissioner of Customs; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, 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 the decision or order appealed against; (iii) against the decision or order referred to ....

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....assessee to avail the statutory remedy of appeal while ensuring substantial compliance with the requisite condition. If such balance is not maintained, the statutory right of appeal would become illusory. 8. In the course of hearing, the learned Senior Counsel has filed a memo dated 09.02.2026, proposing to deposit the requisite pre-deposit in installments. Having regard to the statutory right of appeal available to the appellant and, at the same time, bearing in mind the need to safeguard the interests of the Revenue, we are inclined to accede to the request for permitting payment of the pre-deposit of Rs. 10.00 Crore in installments before the CESTAT. 9. Accordingly, we pass the following: ORDER (i) The appeal is dispose....