Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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