EDWARD GEORGE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal filed under Sec. 130 of the Customs Act, 1962 is directed against the order dtd. 7/2/2018 passed by the Customs, Excise & Service Tax Appellate Tribunal (for short 'CESTAT') in Final Order No.20484/2018 rejecting the appeal filed by the appellant on his failure to deposit 7.5% of penalty as a condition precedent to prefer the appeal.

(2.) Heard Sri. K. Chandrashekara, learned counsel for the appellant and Sri. Madhu N. Rao, learned counsel for respondent. Perused the entire appeal papers.

(3.) Learned counsel for the appellant would submit that a search was conducted on 23/10/2012 and in-pursuance of the search, show-cause notice dtd. 9/4/2013 was issued. Thereafter, the adjudicating authority passed order on 31/1/2014 confiscating the goods and also imposing penalty, against which, the appellant is said to have filed an appeal before the CESTAT.