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---Dismissal of appeal for non-deposit of demanded Customs duty/penalty---Scope---Appellant during the pendency of appeal as per the requirement of S.195-B of Customs Act, 1969, was required to deposit the duty demanded and the levied penalty---Appellant failed to deposit the demanded Customs duty/penalty during the pendency of appeal before the Collector of Customs (Appeals), who dismissed the appeal on account of such default---Contention of the appellant was that the provision of S.195-B of the Customs Act, 1969 was directory and permissive in nature, therefore the appeal could not be dismissed merely on the basis of non-deposit of Customs duty or penalty---Validity---Although S.195-B of the Customs Act, 1969, while directing the deposit of amount of Customs duty in respect of goods whi...
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