V. Ramasubramanian, J. - (1.)This appeal is filed under Sec. 130(1) of the Customs Act, 1962 challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal, refusing to entertain a statutory appeal on the ground of non -compliance with an order imposing a pre -deposit condition. Heard Mr. N. Viswanathan, learned counsel for the appellant. In view of the limited nature of the dispute raised in the appeal, we directed Mr. V. Sundareswaran, learned Senior Panel Counsel to take notice for the second respondent.
(2.)The appellant imported a Nissan GTR car, under a bill of entry dated 3 -11 -2008. It was allegedly imported for personal use. After declaring that it was a brand new car, duty was paid claiming benefit under S. No. 344(2) of Notification No. , dated 1 -3 -2002.
(3.)After the Directorate of Revenue Intelligence gathered information that the car was undervalued at the time of import, the appellant was issued with a show cause notice dated 6 -5 -2011. After the appellant submitted his reply, an Order -in -Original was passed on 15 -2 -2013, the operative portion of which requires to be extracted in view of the nature of dispute raised in this appeal. The operative portion reads as follows:
"Accordingly, I pass the following order:

ORDER

(i) I reject the declared value of the subject vehicle i.e. 63000 USD (CIF) as per Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.

(ii) I redetermine the value of the subject vehicle as USD 98936 as per Sec. 14 of the Customs Act, 1962 read with Rule 3(1) read with Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.

(iii) I confirm the demand of differential duty of Rs. 46,85,350/ - (Rupees forty -six lakhs eighty -five thousand three hundred and fifty only) as per proviso to Sec. 28(1) of the Customs Act, 1962.

(iv) I confirm the demand of interest on differential duty under Sec. 28AB of the Customs Act, 1962.

(v) I order confiscation of the subject vehicle under Sec. 111(d), 111(m) and 111(o) of the Customs Act, 1962, which is in the possession of Shri Sunil Bhatia, owner of M/s. Platinum Auto, S -54, Link Square Mall, Near KFC, Linking Road, Bandra (West), Mumbai.

(vi) I impose a penalty of Rs. 46,85,350/ - (Rupees forty -six lakhs eighty -five thousand three hundred and fifty only) on Shri Ranjit Sundaramurthy under Sec. 114A of the Customs Act, 1962.

(vii) As penalty is imposed under Sec. 114A, I do not impose any penalty on Shri Ranjit Sundaramurthy under Sec. 112(a) of the Customs Act, 1962.

(viii) I impose a penalty of Rs. 5,00,000/ - (Rupees five lakhs only) on Shri Alberto Bestonso under Sec. 112(b) of the Customs Act, 1962.

(ix) I also impose a penalty of Rs. 5,00,000/ - (Rupees five lakhs only) on Shri Ranjit Sundaramurthy under Sec. 114AA of the Customs Act, 1962."