Deposit During Investigation or Audit to Count for Pre-Deposit in Customs Appeals

RTI Spinners Vs C.C.- Mundra (CESTAT Ahmedabad) The case concerns an appeal by RTI Spinners (Appellant 1) and Shri Sushil Ratanlal Garg (Appellant 2) against a decision made by the Commissioner (Appeals) regarding the mandatory pre-deposit requirements under Section 129E of the Customs Act, 1962. Both appellants challenged the rejection of their appeals due to non-compliance with the 7.5% pre-deposit condition. The appellants argued that they had already deposited Rs. 7,81,861 during the investigation stage, which should count toward the required pre-deposit. However, the Commissioner (Appeals...