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of CESTAT held that after the 2014 amendment to section 129E of the Customs Act, 1962, neither the Tribunal nor the Commissioner (Appeals) possess the power to waive pre-deposit requirements. Multiple judicial precedents, including SC, Delhi HC, and MP HC decisions, consistently affirmed that statutory pre-deposit conditions are mandatory and cannot be circumvented due to financial constraints. The appellant failed to satisfy the mandatory pre-deposit provision, resulting in the direct dismissal of the appeal, with courts emphasizing that when a statute prescribes specific appeal conditions, those conditions must be strictly complied with as a prerequisite for appeal admission.
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