Pre-deposit condition under customs law cannot be insisted on where connected appeals were already decided on merits without such deposit.

Orders under Section 129E of the Customs Act requiring pre-deposit were held unsustainable where the assessee's own connected appeals had already been entertained without insisting on such deposit and decided on merits. In that circumstance, dismissal of an appeal for non-compliance with the pre-deposit condition could not stand. The impugned pre-deposit and dismissal orders were set aside, and the appeals were restored to the Tribunal for fresh adjudication in accordance with law on the merits of the dispute.

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Issues: Whether the orders directing pre-deposit and dismissing the appeals for non-compliance with the pre-deposit condition were sustainable when, in the assessee's own connected appeals, the Tribunal had dispensed with pre-deposit and decided the matter on merits.

Analysis: The writ petitions concerned orders passed under Section 129E of the Customs Act, 1962 requiring deposit of amounts as a condition for hearing the appeals. The Tribunal had already, in the assessee's own connected matters, entertained the appeals without insisting on pre-deposit and had allowed them on merits. In that situation, the impugned orders requiring pre-deposit and dismissing one appeal for non-compliance could not stand, and the pending appeals deserved to be restored for decision in accordance with law.

Conclusion: The orders imposing pre-deposit and dismissing the appeal for failure to deposit were set aside, and the appeals were restored before the Tribunal.

Final Conclusion: The writ petitions succeeded, the impugned pre-deposit and dismissal orders were annulled, and the Tribunal was directed to hear the appeals afresh on merits.

Ratio Decidendi: Where connected appeals in the assessee's own case have been entertained without pre-deposit and decided on merits, an order insisting on pre-deposit in the same controversy becomes unsustainable and the appeal must be restored for adjudication according to law.

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