{"id":233758,"date":"2020-08-11T10:30:09","date_gmt":"2020-08-11T05:00:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=233758"},"modified":"2020-08-14T10:58:18","modified_gmt":"2020-08-14T05:28:18","slug":"utt-hc-pre-deposit-amount-reduced-considering-hardship-under-s-129-e-of-customs-act-court-modifies-cestat-order","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/11\/utt-hc-pre-deposit-amount-reduced-considering-hardship-under-s-129-e-of-customs-act-court-modifies-cestat-order\/","title":{"rendered":"Utt HC | Pre-deposit amount reduced considering hardship under S. 129-E of Customs Act; Court modifies CESTAT order"},"content":{"rendered":"

Uttaranchal High Court:<\/strong> A Division Bench of Ravi Malimath, A.C.J. and Narayan Singh Dhanik, J., allowed an appeal and modified an order passed by the CESTAT, New Delhi directing the appellant to pay a sum of Rs 40,00,000\/- as pre-deposit.<\/p>\n

The counsel for the appellant, Pulak Raj Mullick contended that the demand made on the appellant was of the sum of Rs 1,48,42,255, since the year 2017-18, there had been no production and that there were various liabilities on the appellant. It was contended that the appellant was not in a position to make the pre-deposit of such an amount placing his arguments on the amended Section 129-E of the Customs Act, 1962. He further pleaded that the appellant was willing to pay Rs 5,00,000 as pre-deposit, within a period of five months from that day, and the appeal may kindly be considered on merits. The counsel for the respondent, Shobhit Saharia on the contrary contended that the pre-deposit was a mandate of law and there was no hardship which the appellant was able to show and Section 129-E postulates payment of duty of 7\u00bd % of the duty demanded.<\/p>\n

The Court while allowing the appeal stated that the non-functioning of the assessee was undisputed, and material on record indicated various other losses and if the appellant was directed to make the ordered deposit it would cause undue hardship. Accepting the offer made by the appellant to pay Rs 5,00,000 within five months the Court modified the order given by CESTAT reducing the sum of pre-deposit to Rs. 5,00,000. [Texplas India (P) Ltd. v. Commissioner Customs, 2020 SCC OnLine Utt 459<\/b><\/a>, decided on 06-08-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"

Suchita Shukla, Editorial Assistant has put this story together<\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[6651,3301,43035,43034],"class_list":["post-233758","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-cestat","tag-liability","tag-pre-deposit-amount","tag-section-129-e-of-customs-act"],"yoast_head":"\nUtt HC | Pre-deposit amount reduced considering hardship under S. 129-E of Customs Act; Court modifies CESTAT order | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/11\/utt-hc-pre-deposit-amount-reduced-considering-hardship-under-s-129-e-of-customs-act-court-modifies-cestat-order\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Utt HC | Pre-deposit amount reduced considering hardship under S. 129-E of Customs Act; 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(Judicial Member) and P. Anjani Kumar (Technical Member) decided on an appeal which was filed in the matter of non-compliance with the pre-deposit. It was alleged that M\/s. Sri Vasavi Gold and Bullion Pvt. Ltd. (the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":224429,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/22\/cestat-electronic-sources-of-evidence-cannot-be-used-as-proof-unless-they-satisfy-conditions-of-s-138-c-of-customs-act-for-proving-undervaluation-of-goods\/","url_meta":{"origin":233758,"position":3},"title":"CESTAT | Electronic sources of evidence cannot be used as proof unless they satisfy conditions of S. 138-C of Customs Act for proving undervaluation of goods","author":"Bhumika Indulia","date":"January 22, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A two-member Bench of Justice Anil Choudhary, Member (Judicial) and Justice Bijay Kumar, Member (Technical) allowed the appeals of the appellate companies Indo Silicon Electronics Pvt Ltd and Vortex Industries Pvt Ltd with H S Chadha (managing director) alleged under undervaluation of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253772,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/07\/amount-received-by-revenue\/","url_meta":{"origin":233758,"position":4},"title":"CESTAT | Amount received by Revenue, as deposit or pre-deposit unauthorisedly or under mistaken notion, etc., cannot be retained by Revenue; Tribunal allows appeal","author":"Editor","date":"September 7, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order rejecting the claim for interest on the refund from the date of deposit till its realization. The appellant was manufacturer of zinc ingots, aluminum alloys ingots, lead ingots\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254739,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/27\/cestat-principle-of-unjust-enrichment-wrongly-invoked-by-the-commissioner-in-case-of-provisional-assessment-court-allows-appeal\/","url_meta":{"origin":233758,"position":5},"title":"CESTAT | Principle of unjust enrichment wrongly invoked by the Commissioner in case of provisional assessment; Court allows appeal","author":"Editor","date":"September 27, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of Commissioner (Appeals) in which he had wrongly invoked the principle of unjust enrichment while rejecting the refund of the appellant. 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