Supreme Court · 2022 INSC 246 · Decided 28 February 2022
Chandra Sekhar Jha v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 246 · [2022] 1 S.C.R. 743
- Case number
- CIVIL APPEAL No. 1566/2022
- Decided
- 28 February 2022
- Bench
- K.M. JOSEPH, HRISHIKESH ROY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 129E
Headnote
Customs Act, 1962: s. 129E - Deposit of certain percentage of duty demanded or penalty imposed before filing appeal - Appellant intercepted with smuggled gold - Imposition of penalty of Rs.75 lakhs - Challenged to, by the appellant - Appeals dismissed by the tribunal since of the amount u/s. 129E not complied with - High Court upheld the order - Appellant's case that since the incident took place in 2013, he must be governed by s. 129E prior to the substitution wherein there was a power available with the appellate body in the matter of demand
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