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    <title>2000 (5) TMI 801 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal CEGAT, Kolkata upheld the dismissal of appeals due to non-compliance with pre-deposit conditions under Section 129E of the Customs Act, 1962. Despite extensions and considerations for financial hardship, the appellants failed to fulfill the pre-deposit requirement, resulting in the rejection of their restoration applications. The Tribunal emphasized the mandatory nature of complying with statutory provisions, citing legal precedents and highlighting the consequences of non-compliance. Ultimately, the restoration applications were rejected, underscoring the importance of adhering to pre-deposit requirements for pursuing appeals in customs matters.</description>
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    <pubDate>Wed, 03 May 2000 00:00:00 +0530</pubDate>
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      <title>2000 (5) TMI 801 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=98932</link>
      <description>The Appellate Tribunal CEGAT, Kolkata upheld the dismissal of appeals due to non-compliance with pre-deposit conditions under Section 129E of the Customs Act, 1962. Despite extensions and considerations for financial hardship, the appellants failed to fulfill the pre-deposit requirement, resulting in the rejection of their restoration applications. The Tribunal emphasized the mandatory nature of complying with statutory provisions, citing legal precedents and highlighting the consequences of non-compliance. Ultimately, the restoration applications were rejected, underscoring the importance of adhering to pre-deposit requirements for pursuing appeals in customs matters.</description>
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      <pubDate>Wed, 03 May 2000 00:00:00 +0530</pubDate>
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