CHANDRA SEKHAR JHA Vs. UNION OF INDIA

JUDGEMENT

(1.) By the impugned order, the High Court has rejected the appeal carried by the appellant against the order passed by the Tribunal under Sec. 129E of the Customs Act, 1962 (hereinafter referred to as the 'Act'). This is for the reason that the appellant has not complied with the requirement under Sec. 129E of the Act, as regards, the pre-deposit of the amount in terms of the said provision.

(2.) The appellant while traveling in a train was intercepted. The case against him appears to be that he was carrying Gold smuggled into India from Bangladesh, and was accompanied with another person also. On conclusion of the proceedings, the Commissioner of Customs (Preventive) West Bengal, Kolkata passed a common order, wherein the appellant came to be visited with penalty in a sum of Rs.75.00 lakhs. It appears that the other person was also asked to pay penalty. They preferred appeals before the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in the year 2017. The Tribunal finding that the appellant has not made pre-deposit dismissed the appeal. It is this order which was put in issue before the High Court and the High Court has upheld the order.

(3.) We heard Mr. Galib Kabir, learned counsel for the appellant. Learned counsel for the appellant would point out that demand for pre-deposit is not warranted in law. His argument is premised on the fact that the appellant is entitled to have this case dealt with, under the provision of 129E of the Act, which was in the statute book prior to the present avatar, substituting it by Act 25 of 2014.