Custom, Excise & Service Tax Tribunal
(Arising Out Of Order-In-Original ... vs Commissioner Of Customs (Export), ... on 17 November, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT No.II IN APPEAL No.C/89010/14 (Arising out of order-in-original No.01/2014-15 dated 07/05/2014 passed by the Commissioner of Customs (Export), Nhava Sheva.) Applicant Represented by: None Shri Rauf Bombaywala Versus Commissioner of Customs (Export), Nhava Sheva Respondent Represented by:
Mr.Senthil Nathan, Dy. Comm. (AR) Date of hearing 17/11/2014 Date of decision 17/11/2014 CORAM Mr. P.R. Chandrasekharan, Honble Member (Technical) Mr.Ramesh Nair, Honble Member (Judicial) ORDER No: ..
Per: P.R. Chandrasekharan Vide order-in-original No.01/2014-15 dated 07/05/2014, a penalty of Rs.1.17 crore has been imposed on the appellant, Shri Rauf Bombaywala. The appeal has been filed on 11/09/2014. As per the provisions of Section 129E of the Customs Act, as amended by the Finance Act, 2014, the appellant is required to make a pre-deposit of 10% of penalty imposed while filing the appeal. The appellant has not made such a pre-deposit. Therefore, the appeal is dismissed as non-maintainable for non-compliance with the Provisions of Section 129E of the Customs Act, 1962. (Dictated in Court) (Ramesh Nair) Member (Judicial) (P.R. Chandrasekharan) Member (Technical) pj 2