Pre-Deposit Mandatory Under Section 129E Of The Customs Act Even If The Incident Causing The Appeal Is Prior To Amendment in Section 129E: Hon’ble Supreme Court

The Hon’ble Supreme Court vide its order dated 28th February 2022 in the matter of Chandra Sekhar Jha Vs. Union of India & Anr. in Civil Appeal No. – 1566 of 2022 held that it is mandatory to make pre-deposit under Section 129E of the Customs Act, 1862 even if the incident causing the appeal is prior to amendment of 06.08.2014 in Section 129E.

The Appellant preferred the appeal before the Hon’ble Apex Court challenging the order passed by the High Court whereby the order passed by the Tribunal under Section 129E of the Customs Act, 1862 was upheld by the High Court.

Facts:

  • The appellant while travelling in the train with another person was intercepted and a case of carrying smuggled Gold into India from Bangladesh was made against him.
  • A common order was passed by the Commissioner of Customs (Preventive) West Bengal, Kolkata, while concluding the proceedings a penalty of Rs. 75 Lakh was imposed on the Appellant and the other persons was also asked to pay the penalty. To read more subscribe today: www.taxo.online

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