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Judgment
Heard both sides and perused the records.
Appellant has filed these appeals against the impugned order dt. 24.09.2018 passed by the Commissioner of Customs (Appeals), Mumbai-II. Vide
the said impugned order, the Ld. Commissioner (Appeals) has rejected the appeals filed by the appellant on the ground that the requirement of pre-
deposit provided under Section 129E of the Customs Act, 1962 has not been complied with before filing of these appeals.
When the matter was called for hearing today, the Ld. Advocate appearing for the appellant submits that though the requirement of pre-deposit was
not complied with at the time of filing of the appeal before the office of the Commissioner (Appeals), but 10% of the disputed duty amount has already
been deposited at the time of filing of appeal before the Tribunal. Learned AR appearing for Revenue has also accepted the fact that the appellant
had already deposited 10% of the duty amount confirmed in the adjudication order.
In view of the fact that the appellant has complied with the requirement of Section 129E ibid, though belatedly, but the appeal cannot be rejected for
making of such delayed deposit. Further, it is also noticed that the Commissioner (Appeals) has rejected the appeals filed by the appellant solely on the
ground of non-compliance of the requirement of Section 129E ibid. Since, merits of the case have not been discussed in the impugned order, I am of
the view that the matter should be remanded to the Commissioner (Appeals) for deciding the appeals based on available records and on the basis of
submissions to be made before him at the time of personal hearing.
Therefore, after setting aside the impugned order, the appeals are allowed by way of remand to the Commissioner (Appeals) for deciding the issue
on merits. Needless to say that opportunity of personal hearing should be granted to the appellant before deciding the issue afresh.
In the result, the appeals are allowed by way of remand.
(Dictated and pronounced in the open court)