BHAVYA APPARELS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave granted.

(2.) Interpretation of the provisions of Section 129E of the Customs Act, 1962 (for short "the Act") is in question in this appeal which arises out of a judgment and order dated 4.10.2004 passed by a Division Bench of the High Court of Gujarat at Ahmedabad in Special Civil Application No. 9569 of 2004.

(3.) An adjudication proceeding was initiated against the appellant. Assessment of Custom Duty was made. An appeal was preferred thereagainst. The said appeal was dismissed for failure to pre-deposit a sum of Rs. 3,30,00000/- as directed by the Court of Appeal.