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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.
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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