2026-VIL-473-ALH-CU
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CUSTOMS High Court Cases

Customs - Pre-deposit requirement for filing appeals under Customs Act - The petitioners were prevented from filing their appeals on the ground that they had not made the pre-deposit or submitted proof of the same - Whether the appeals could be entertained without the pre-deposit or proof of pre-deposit being submitted at the time of filing the appeal - HELD - The word 'entertained' in the context of Section 129E of the Customs Act does not mean the mere filing or registration of the appeal, but rather the stage when the appellate authority considers the appeal on its merits - The pre-deposit requirement is not a condition precedent for the filing or registration of the appeal, but rather a requirement to be satisfied before the appeal is taken up for consideration on the merits. The revenue authorities cannot refuse to accept the appeals merely on the ground that the pre-deposit or proof of pre-deposit has not been submitted - At the stage of filing/registration, the authority has to accept the appeal even if it is defective due to non-compliance with the pre-deposit requirement. The issue of whether the appeal should be "entertained" can be considered by the appellate authority at the later stage when the matter is placed before it - The proceedings being presented by the petitioners before the Commissioner (Appeals) must be allowed to be filed and registered, even if defective for the reason of non-payment of pre-deposit or lack of proof of pre-deposit. The issue of whether the appeal is to be 'entertained' can be considered by the Commissioner (Appeals) when the matter is placed before it for consideration on the merits - the writ petitions stand disposed of
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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