Case Law Details
Dish TV India Limited Vs Union of India & Ors. (Delhi High Court)
High Court dismissed the petition filed for seeking relief from Pre-deposit for filing of appeal since the assessee is earning sufficient turnover to pay the pre-deposit and hence court has clearly state that the Tribunal will entertain the appeal only on payment of pre-deposit.
To avoid multiplicity of proceedings repeatedly in the Courts, Section 129E of the Act was amended by the Finance Act No.2 of 2014, with effect from 6th August 2014, to provide for mandatory predeposit of a fixed percentage of the duty demanded as a pre-condition to the CESTAT entertaining an appeal. For an appeal against the order passed by an officer of the rank of the Commissioner of Customs and below, the deposit amount has been fixed at 7.5% and for an appeal against the order of the Commissioner (Appeals), it is 10%.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Proceedings of the matter have been conducted through video conferencing.
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