Shri Sandeep Jayantilal Jain vs Commissioner Of Customs (Csi Airport) ...
- CitationAppeal No. C/88552-88523/2014-Mum
Ratio decidendi
The rule this decision rests on
The Tribunal's order rests on the principle that, under Section 129E of the Customs Act, an appeal is maintainable only upon the appellant's prior deposit of the mandatory pre-deposit, here 7.5% of the penalty imposed; where the stipulated amount has not been deposited in compliance with the Tribunal's direction, the appeal is liable to be dismissed, with liberty to file a fresh appeal (ROA) upon compliance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Original No. MUM-CUSTM-PAX-COM-01-14-15 dated 24.06.2014 passed by the Commissioner of Customs CSI Airport, Mumbai)
For approval and signature: Honble Mr. P.S.Pruthi, Member (Technical)
Honble Mr. Ramesh Nair, Member (Judicial)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
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Shri Sandeep Jayantilal Jain :
Appellant Shri Jayant R. Mehta
VS
Commissioner of Customs (CSI Airport) Mumbai :
Respondent
Appearance
None for Appellant
Shri M.K. Mall, Assistant Commissioner (A.R) for respondent
CORAM:
Mr. P.S.Pruthi, Member (Technical) Mr. Ramesh Nair, Member (Judicial)
Date of hearing : 29/09/2015 Date of decision : 29/09/2015
ORDER NO.
Per : P.S. Pruthi
Under this Tribunal Order No. S/383-384/15/CB dt. 20.7.2015 the appellants namely Shri Sandeep Jayantilal Jain and Shri Jayant R. Mehta were directed to deposit Rs.1,20,00,000/-and Rs.18,75,000/- respectively and report compliance on 29.9.2015 for maintainability of their appeal in terms of the provisions of Section 129E of the Customs Act.
2. As the mandatory amounts mentioned above which equal to 7.5% of the penalties imposed under the Order-in-Original have not been deposited, the appeals are dismissed with liberty to file ROA after compliance.
(Pronounced in court)
(Ramesh Nair) Member (Judicial)
(P.S.Pruthi) Member (Technical)
SM.
2 Appeal No. C/88552-88523/2014
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