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Cus - Tribunal is barred from entertaining any appeal unless mandatory pre-deposit is made - as appellants have now prepared Demand Drafts of 7.5% of duty demanded it is just and proper to allow restoration applications: CESTAT

By TIOL News Service

MUMBAI, APR 13, 2015: IN this case the CC (Preventive), Mumbai vide orders dated July, 2014 classified the coal imported by the appellant as "bituminous coal" and consequently confirmed a duty demand of Rs.1.87 crores against M/s Asian Natural Resources and Rs.2.14 crores against M/s Bhatia Global Trading , apart from interest thereon and imposing penalties.

The appellants approached the CESTAT with Miscellaneous applications urging that their appeals be admitted & heard without insisting on any pre-deposit.

Their plea – the orders were passed by the adjudicating authority before the amendment in section 129E of the Customs Act, 1962, by the Finance Act, 2014 (w.e.f 06.08.2014), requiring mandatory pre-deposit.

The Bench had while dismissing the applications/appeals inter alia held –

Cus - Law is very clear and there is no ambiguity in the matter – In terms of amended s. 129E w.e.f 06/08/2014, Tribunal is barred from entertaining any appeal unless the pre-deposit as mentioned in s. 129E is complied with - as appellants have not complied with pre-deposit requirements, Misc. applications and appeal dismissed: CESTAT

We reported his order as 2014-TIOL-2637-CESTAT-MUM.

Recently, the appellants filed applications before the CESTAT for restoration of appeals.

It is submitted that the appellants have now arranged the funds and also prepared a Demand Draft (DD) towards pre-deposit of 7.5% of the duty demanded under Orders-in-Original dated 24.07.2014 and 25.07.2014 and copies of the DDs were also annexed to the ROA applications. It is further prayed that the restoration application may be considered and a proper direction may be given to the Revenue authority to accept the pre-deposit now being made by way of tendering DD.

The AR submitted that the ROA applications should be dismissed.

The Bench after considering the submissions observed -

"4. …, we find just and proper to allow the restoration applications subject to the applicants tendering the amount now offered to the Revenue and filing compliance report within a period of three weeks. Thus, the appeals are restored to their original numbers. Compliance is to be reported on 13.04.2015."

In passing: Also refer 2015-TIOL-576-CESTAT-KOL & DDT 2548

(See 2015-TIOL-658-CESTAT-MUM)


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