https://www.taxtmi.com/caselaws?id=72876 The Tribunal clarified that the appeal was dismissed for non-compliance with Section 129-E of the Customs Act, not due to default. Emphasizing the mandatory nature of Section 129-E, the Tribunal highlighted the requirement of depositing duty or penalty pending an appeal, with the ability to dispense based on undue hardship. Failure to comply led to the rejection of the appeal, as the Tribunal cannot proceed without the deposit. The Tribunal rejected the reference application, affirming the importance of compliance with statutory requirements and its authority to dismiss appeals for non-compliance. en-us Thu, 16 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72876 The Tribunal clarified that the appeal was dismissed for non-compliance with Section 129-E of the Customs Act, not due to default. Emphasizing the mandatory nature of Section 129-E, the Tribunal highlighted the requirement of depositing duty or penalty pending an appeal, with the ability to dispense based on undue hardship. Failure to comply led to the rejection of the appeal, as the Tribunal cannot proceed without the deposit. The Tribunal rejected the reference application, affirming the importance of compliance with statutory requirements and its authority to dismiss appeals for non-compliance. Case-Laws Customs Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72876