ANJANI TECHNOPLAST LTD. Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal by Anjani Techoplast Limited, under Section 130 of the Customs Act, 1962 ("Act"), is directed against the impugned judgment dated 7th July 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") whereby the appeal in SR. No. 50577/2015 filed by the Appellant was dismissed on the ground that the Appellant failed to make a pre-deposit of 7.5% of the duty demanded in terms of Section 129 E of the Act.

(2.) The brief facts leading to the filing of the present appeal are that pursuant to a show-cause notice ("SCN") issued to the Appellant on 10th July 2014 regarding non-fulfilment of its export obligations, an order was passed by the Commissioner of Customs (Export) on 10th October 2014 confirming a demand of duty of Rs. 5,96,03,154.51 payable by the Appellant under Section 143 (3) read with Section 28 of the Act. By said order the Appellant was held liable to pay interest and penalty of Rs. 1,49,00,000 under Section 112 of the Act.

(3.) Aggrieved by the above order, the Appellant filed the aforementioned appeal before the CESTAT which came up for hearing on 7th July 2015. After noticing the fact that Appellant had failed to make the pre-deposit of 7.5% of the duty demanded in terms of Section 129E of the Act, and relying on the decision of the Allahabad High Court in Ganesh Yadav v. Union of India, 2015 320 ELT 711 (All), the CESTAT dismissed the appeal.