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Custom, Excise & Service Tax Tribunal

Arul Muniswamy vs Bangalore-Cus on 11 March, 2026

                                                  C/21373, 21507, 21509/2018




     CUSTOMS, EXCISE & SERVICE TAX APPELLATE
                    TRIBUNAL
                   BANGALORE

                  REGIONAL BENCH - COURT NO. 1

               Customs Appeal No. 21373 of 2018

    (Arising out of Order-in-Appeal No.196-198/2018 dated 28.05.2018
    passed by the Commissioner of Custom (Appeals), Bangalore.)


Arul Muniswamy
S/o Muniswamy K.M
R.o No.6, 8th Cross,
                                                            Appellant(s)
Dhayananda Nagar,
Srirampura,
Bangalore - 560 021.


                        VERSUS
The Commissioner of Customs
(Appeals)
BMTC Building, Above BMTC Bus Stand,
                                                         Respondent(s)

Old Airport Road, Domlur, Bengaluru - 560 071.

WITH Customs Appeal No. 21507 of 2018 (Arising out of Order-in-Appeal No.196-198/2018 dated 28.05.2018 passed by the Commissioner of Custom (Appeals), Bangalore.) Syed Ibrahim S/o Asan Ali, 3rd Cross, Nagappa Block, Appellant(s) Srirampura, Bangalore - 560 021.

VERSUS The Commissioner of Customs (Appeals) BMTC Building, Above BMTC Bus Stand, Respondent(s) Old Airport Road, Domlur, Bengaluru - 560 071.

C/21373, 21507, 21509/2018 AND Customs Appeal No. 21509 of 2018 (Arising out of Order-in-Appeal No.196-198/2018 dated 28.05.2018 passed by the Commissioner of Custom (Appeals), Bangalore.) G. Jayaraj S/o S. Gangadharan, R/o No.F-38, 3rd Floor, Appellant(s) L.N. Building, 4th Main, Bramhapuram, Bangalore - 560 021.

The Commissioner of Customs (Appeals) BMTC Building, Above BMTC Bus Stand, Respondent(s) Old Airport Road, Domlur, Bengaluru - 560 071.

APPEARANCE:

None for the Appellants.

Shri Vikalp Jain, Superintendent (AR) for the Respondent. CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) FINAL ORDER NOS. 20274-20276 /2026 DATE OF HEARING: 11.03.2026 DATE OF DECISION: 11.03.2026 PER: D.M. MISRA None present for the appellants.

2. Learned Authorised Representative (AR) for the Revenue submitted that even though the appeals have been filed way back on 03.09.2018 in Appeal No.C/21373/2018 (Arul Muniswamy) and Appeal No.C/21507/2018 (Syed Ibrahim) and Appeal No.C/21509/2018 (G. Jayaraj) on 18.09.2018 and the Page 2 of 3 C/21373, 21507, 21509/2018 disputed penalty involved in Appeal No.C/21373/2018 (Arul Muniswamy) is Rs.1,25,00,000/-, Appeal No.C/21507/2018 (Syed Ibrahim) is Rs.3,50,00,000/- and C/21509/2018 (G. Jayaraj) is Rs.1,25,00,000/-, pre-deposit of requisite amounts were not made in compliance of Section 129E of the Customs Act, 1962; therefore, the appeals are not liable to be entertained and needs to be dismissed in view of the judgment rendered by the Hon'ble Supreme Court in the case of Chandra Sekhar Jha vs. UOI: 2022 (380) E.L.T. 130 (S.C.) and the judgment by the Hon'ble High Court of Kerala in the case of Plantation Corporation of Kerala vs. State of Kerala: 2025 (97) G.S.T.L 67 (Ker.)

2. We find merit in the contention of the learned AR for the Revenue. Consequently, the appeals are dismissed for non- compliance to Provisions of Section 129E of the Customs Act, 1962.

(Dictated and pronounced in Open Court.) (D.M. MISRA) MEMBER (JUDICIAL) (R. BHAGYA DEVI) MEMBER (TECHNICAL) rv Page 3 of 3