The HC dismissed the Appellant's challenge for non-payment of...

The HC dismissed the Appellant's challenge for non-payment of the statutory pre-deposit under s.129E, Customs Act, 1962, holding that post-2014 amendment the pre-deposit is mandatory and CESTAT lacks jurisdiction to admit appeals without it; the court affirmed that writ jurisdiction to waive the pre-deposit exists only in rare, exceptional circumstances and declined relief on that ground. Noting pleaded financial distress, the HC granted conditional relief: the Appellant is permitted six months to remit Rs. 23,88,667 as the pre-deposit to CESTAT, upon which the appeal will be restored to its original position. Failing payment within the prescribed period, the appeal remains dismissed.

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