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Facts
Petitioner challenged the Order-in-Original passed by the Joint Commissioner of Customs. It was submitted that provision of mandatory pre-deposit of 7.5% would not apply since the original cause arose before the amendment in section 129E of the Customs Act brought with effect from 06/08/2014. It was also contended that the Commissioner (Appeals) would not accept the appeal without certificate of pre-deposit and filing the appeal would be beyond the condonable period.
Held
The Hon’ble High Court without judging the validity of the contention of whether the amended provision would apply held that merely because there is a provision for pre-deposit for availing appeal would not enable the petitioner to bypass such statutory remedy. Further, it was directed that the appeal and an application for waiver of pre-deposit should be filed before the Commissioner (Appeals) and the same would be entertained.
