Appeal dismissed for non-compliance of mandatory pre-deposit, to be restored on delayed compliance: HC
- Blog|News|GST & Customs|
- 2 Min Read
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- Last Updated on 22 December, 2021
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Case Details: Veronica Fashions (P.) Ltd. v. Additional Secretary (Revisionary Authority) - [2021] 133 taxmann.com 229 (Delhi)
Judiciary and Counsel Details
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- D.N. Patel, C.J. and Ms. Jyoti Singh, J.
- Shubham Tyagi and Ms. Navruti Ojha, Advs. for the Petitioner.
- Rajesh Gogna, Central Government Standing Counsel and Himanshu Pathak, Adv. for the Respondent.
Facts of the Case
The petitioner filed appeal against the order but it was rejected on account of failure to make a pre-deposit of 7.5% of the duty & penalty in terms of Section 129E of the Customs Act. It filed an application seeking a period of two months for making the pre-deposit but it was rejected. It filed writ petition seeking extension of time to make a pre-deposit under section 129E of the Customs Act, 1962 and deposited 7.5% of the pre-deposit of demand.
High Court Held
The Honorable High Court observed that the relief petitioner was seeking would be for a direction to remand the matter back to hear the appeal on merit. The mandatory pre-deposit had been made by the petitioner, under the provision of Section 129E of the Customs Act. Therefore, it was held that appeal was to be restored on delayed compliance and authority shall decide the appeal in accordance with law.
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