CESTAT allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine

CESTAT Allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the restoration of an appeal in a customs duty case, contingent on a 20% pre-deposit. The case involved an imported machine identical to one previously litigated. This decision provides an opportunity for the appellant to pursue their case further, acknowledging that a pre-deposit can be a condition for hearing an appeal, particularly when there is a precedent or similar factual matrix from a previous ruling.