Akil Abdul Hamid Kureshi, J.

1. Appellant is a partnership firm. Appellant had filed appeal before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against judgment of the Commissioner of Customs. In terms of Section 129E of the Customs Act, appellant had to either make pre-deposit of the duty or seek waiver thereof from the Tribunal. Appellant filed such application upon which the Tribunal by the impugned order required the appellant to deposit sum of Rs. 5 Lacs upon which the remaining recovery would stand stayed. When the appellant was unable to do so, the Tribunal by the impugned order dated 12-5-2014 refused to grant any further extension and consequently, dismissed the appeal for want of compliance of pre-deposit requirement. Learned counsel for the appellant submitted that the imported goods in the nature of memory chips are already in the custody of the Customs Department. In that view of the matter, under Section 129E of the Customs Act, no further condition of pre-deposit can be imposed. Counsel relied on the decision of Supreme Court in the case of Bhavya Apparels Pvt. Ltd. v. Union of India reported in 2007 (216) E.L.T. 347 in this respect.

2. On the oth