LAKSHMI CEMENT Vs. CEGAT

JUDGEMENT

(1.) THE petitioner has sought review of an earlier order dated 1 -2 -1994 whereby this court directed the petitioner to deposit 50% of the demanded amount within 2 months and to furnish security of immovable property for the remaining 50% within 2 months from the date of the order so that the Tribunal may hear the petitioner's appeal on merits. The writ petition was disposed of accordingly with an observation that in case the petitioner does not comply with the said order the appeal of the petitioner would be dismissed.

(2.) CERTAIN facts require to be noted to appreciate the present petition filed by the petitioner.

(3.) IN the instant case, admittedly, the goods are in the custody of the Customs Authority. On this aspect there is no dispute and there cannot be any dispute. If so, the question of making any deposit of the duty levied while filing the appeal could not arise out of Section 129E.