CESTAT Allows 20% Pre-Deposit in Customs Duty Case

Office Plus Limited Vs Commissioner of Customs (Imports) (CESTAT Delhi)

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi addressed appeals by Office Plus Limited and its director, Jagjeet Singh, against a Commissioner of Customs (Appeals) order. The original dismissal stemmed from the non-satisfaction of a pre-deposit requirement under Section 129E of the Customs Act. The core dispute involved the customs classification of Panasonic facsimile machines, with the department proposing a higher duty classification. The appellants had sought a waiver or modification

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