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2026 (4) TMI 1685

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....Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja. For Union of India: Mr. V. K. Singh. ORDER 1. Challenging the order dated 15th October, 2024 passed by the Commissioner of Customs (Appeals), Kolkata rejecting the appeal on the ground of noncompliance of the statutory provision of pre-deposit of 7.5% of the duty as is required under Section 129(E) of the Customs Act, 1962 (hereinafter referre....

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....the unsigned order dated 19th May, 2025, stood recalled since the learned advocate for the petitioner wanted to advance further submissions. Since then the matter has been pending before this Court. 3. Today, learned advocate for the petitioner would once again renew his prayer and would submit that the petitioner is interested to make payment of the pre-deposit without prejudice to its rights ....