Appeal couldn’t be rejected based on non-compliance u/s 129E of Customs Act

Varman Aviation Private Limited Vs Commissioner of Customs (CESTAT Bangalore)

Conclusion: An appeal could not be rejected stating non-compliance under Section 129E. Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. The Tribunal set aside the impugned order to the extent of holding that computation of penalty under Section 114A would include both demand and interest.

Held: In the appellant’s appeal, CIT (A) had directed to make a pre-deposit of Rs.35/- lakhs against the total liability of Rs.24,81,500/-

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