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Mandatory Pre-Deposit U/s. 129E of Customs Act is Constitutionally Valid: Bombay HC
Case Law Details
- Case Name
- Haresh Nagindas Vora Vs Union Of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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by virtue of Section 129E the right to appeal as conferred under the said provision is a conditional right, the legislature in its wisdom has imposed a condition of deposit of a percentage of duty demanded or penalty levied or both. The fiscal legislation as in question can very well stipulate as a requirement of law of a mandatory pre deposit as a condition precedent for an appeal to be entertained by the appellate authority. In view of the above settled position in law, Section 129E of the Act cannot be held to be unconstitutional on the ground as assailed by the petitioner.
Learned Co...
our Import of Crude Sulphur was during 2004-05.We have gone in Appeal two Times , Commissioner of Customs has allowed us Waiver of Pre-Deposit in our Case during 2012 , now again we have gone in Appeal during 2018 , Customs Appeal is forsing us for 7.5% Pre-Deposit , Our Appeal peertains to Erstwhile issue. Sir we would like to know Section 129E of the Customs Act, 1962 ( Pre-Deposit ) is appplicable to us. Please Guide us.