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The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before the Appellate Tribunal which remained defective for non-payment of mandatory pre-deposit. Despite multiple extensions granted by the Tribunal (on 28 September 2022 and 4 November 2022), petitioner failed to comply, resulting in dismissal of the appeal on 14 February 2023. The Court held that statutory pre-deposit requirements are mandatory for maintaining appeals under customs law, and mere financial difficulties do not constitute sufficient grounds for waiver. The petition challenging the dismissal was accordingly rejected.
The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before the Appellate Tribunal which remained defective for non-payment of mandatory pre-deposit. Despite multiple extensions granted by the Tribunal (on 28 September 2022 and 4 November 2022), petitioner failed to comply, resulting in dismissal of the appeal on 14 February 2023. The Court held that statutory pre-deposit requirements are mandatory for maintaining appeals under customs law, and mere financial difficulties do not constitute sufficient grounds for waiver. The petition challenging the dismissal was accordingly rejected.
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