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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appeals, dismissed for non-compliance with the statutory pre-deposit requirement, could be restored in the absence of deposit of the amount directed.
Analysis: The appeals had earlier been dismissed for failure to comply with the pre-deposit condition under Section 129E of the Customs Act, 1962. Restoration was sought on the basis of non-appearance and financial inability, but no amount of the directed pre-deposit had been made. In the absence of compliance with the condition precedent, there was no basis to revive the dismissed appeals.
Conclusion: Restoration of the appeals was rejected.
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