Pre-deposit compliance under Customs law triggers dismissal when the required deposit is not made within time.

Non-compliance with a pre-deposit direction under section 129E of the Customs Act, 1962 attracts the statutory consequence of dismissal of the appeal. The text notes that although the High Court reduced the required deposit and granted further time, no compliance report or other material showed obedience to the modified direction within the stipulated period. In the absence of proof of compliance, the appeal was dismissed for failure to satisfy the pre-deposit requirement.

---

---

Issues: Whether the appeal was liable to be dismissed for failure to comply with the pre-deposit direction.

Analysis: The appellant had been directed to make a pre-deposit and the High Court subsequently reduced the amount and fixed a further time limit for compliance. No compliance report was produced and no information was available to show that the modified direction had been obeyed within the stipulated period. In the absence of compliance with the pre-deposit requirement, the statutory consequence under section 129E of the Customs Act, 1962 followed.

Conclusion: The appeal was dismissed for non-compliance with the pre-deposit order.

---