https://www.taxtmi.com/caselaws?id=80567 A composite appeal against confiscation and penalty remained subject to the mandatory pre-deposit requirement for the penalty levied. The Tribunal held that the appeal could be dismissed for non-compliance because the governing provision required deposit of the duty or penalty before hearing, subject only to dispensation for undue hardship. It rejected the argument that a composite challenge could proceed without deposit, reasoning that relief against confiscation would in the facts also affect the penalty and would undermine the statutory pre-deposit mandate. The appeal was therefore not maintainable at the threshold for failure to deposit the penalty. en-us Wed, 27 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80567 A composite appeal against confiscation and penalty remained subject to the mandatory pre-deposit requirement for the penalty levied. The Tribunal held that the appeal could be dismissed for non-compliance because the governing provision required deposit of the duty or penalty before hearing, subject only to dispensation for undue hardship. It rejected the argument that a composite challenge could proceed without deposit, reasoning that relief against confiscation would in the facts also affect the penalty and would undermine the statutory pre-deposit mandate. The appeal was therefore not maintainable at the threshold for failure to deposit the penalty. Case-Laws Customs Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80567