Mandatory pre-deposit under Customs law is a condition precedent to appeal; Tribunal cannot waive statutory compliance beyond the Act.

Section 129E of the Customs Act makes pre-deposit of the prescribed percentage of duty or penalty a mandatory condition for entertaining an appeal. The Tribunal cannot waive that requirement beyond the limits set by the statute, and an appellate right subject to a condition precedent must be exercised only on compliance with that condition. The cited authorities reinforce that the appellate forum cannot disregard the statutory scheme or treat the deposit requirement as optional. Accordingly, the appeal was not maintainable without compliance with the mandatory pre-deposit requirement and was liable to be dismissed.

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Issues: Whether the appeal could be entertained without compliance with the mandatory pre-deposit requirement under the Customs Act.

Analysis: Section 129E of the Customs Act requires deposit of the prescribed percentage of duty demanded or penalty imposed before an appeal can be entertained. The requirement is mandatory and the Tribunal has no power to waive it beyond the limits set by the statute. The principle was reinforced by the cited decisions explaining that when a statute confers a right of appeal subject to a condition precedent, the appellate forum cannot ignore that condition or grant a waiver contrary to the statutory scheme.

Conclusion: The appeal was not maintainable without compliance with the statutory pre-deposit requirement and was liable to be dismissed.

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