Mandatory pre-deposit and bank guarantee compliance under customs law led to dismissal for non-compliance.

Compliance with a conditional stay order requiring pre-deposit and furnishing of a bank guarantee under the Customs Act was treated as mandatory. Although the appellants deposited the cash amount, they failed to furnish the bank guarantee within the stipulated time and did not seek extension or modification before expiry of the period fixed by the Tribunal. That non-compliance with the Tribunal's order attracted dismissal of the appeals for failure to satisfy the statutory pre-deposit condition.

---

---

Issues: Whether the appeals were liable to be dismissed for failure to comply with the Tribunal's order directing pre-deposit and furnishing of bank guarantee under Section 129E of the Customs Act, 1962.

Analysis: The appellants had deposited the cash amount directed but did not comply with the modified order requiring furnishing of a bank guarantee within the stipulated time. No application for extension of time or further modification was made before expiry of the period fixed in the stay order. In these circumstances, non-compliance with the Tribunal's conditional order attracted dismissal of the appeals under the statutory pre-deposit requirement.

Conclusion: The appeals were dismissed for non-compliance with the order for furnishing bank guarantee and pre-deposit.

---