SANJAY KUNDRA Vs. UNION OF INDIA

JUDGEMENT

(1.) Parties through their counsel.

(2.) Shri Prasanna Prasad, learned counsel has at the outset has drawn attention of this Court towards the order passed earlier in an identical matter.

(3.) This Court in the identical matter has held that there is a remedy of appeal under Section 129A of the Customs Act and the appeal has to be preferred before CESTAT. It has been dismissed on account of non-compliance of the order passed by the Tribunal. In similar circumstances, this Court while deciding OTA No. 4 of 2019 ( Rahul Rajvaidhya vs. Customs Central Excise and Service Tax ) has passed an order on 30. 09. 2019 and the same reads as under:-