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HC dismissed the writ petition challenging the Commissioner of Customs' appeal dismissal based on non-compliance with Section 129E's pre-deposit requirement. The court held that the appellate authority was legally estopped from entertaining the appeal without mandatory pre-deposit, and the petitioner's failure to adhere to statutory provisions precluded judicial discretionary intervention. While dismissing the petition, the court preserved the petitioner's right to pursue alternative statutory remedies as legally advised.
HC dismissed the writ petition challenging the Commissioner of Customs' appeal dismissal based on non-compliance with Section 129E's pre-deposit requirement. The court held that the appellate authority was legally estopped from entertaining the appeal without mandatory pre-deposit, and the petitioner's failure to adhere to statutory provisions precluded judicial discretionary intervention. While dismissing the petition, the court preserved the petitioner's right to pursue alternative statutory remedies as legally advised.
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