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    <title>2003 (6) TMI 376 - CESTAT, MUMBAI</title>
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    <description>Delay in complying with a Tribunal pre-deposit direction was not condoned because the applicants offered no credible explanation for years of non-compliance. The claim that the file was not traceable and that payment was not accepted was found unreliable, especially in the absence of contemporaneous intimation to the Tribunal and a satisfactory basis for a belated affidavit. The record showed that the order had been duly dispatched, and the prolonged default remained unexplained. As a result, the appeals failed for non-compliance with the pre-deposit requirement under the Customs Act.</description>
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      <title>2003 (6) TMI 376 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=109542</link>
      <description>Delay in complying with a Tribunal pre-deposit direction was not condoned because the applicants offered no credible explanation for years of non-compliance. The claim that the file was not traceable and that payment was not accepted was found unreliable, especially in the absence of contemporaneous intimation to the Tribunal and a satisfactory basis for a belated affidavit. The record showed that the order had been duly dispatched, and the prolonged default remained unexplained. As a result, the appeals failed for non-compliance with the pre-deposit requirement under the Customs Act.</description>
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      <pubDate>Thu, 12 Jun 2003 00:00:00 +0530</pubDate>
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