https://www.taxtmi.com/caselaws?id=110526 Dispensation of pre-deposit under section 129E of the Customs Act was unavailable because the proceedings did not require determination of duty, interest or penalty. The application arose from an appeal against attachment of property under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1975, but the impugned proceedings were not assessing customs dues. In the absence of any duty, interest or penalty determination, there was no statutory basis to seek waiver or stay of pre-deposit, and the request was rejected. en-us Wed, 15 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110526 Dispensation of pre-deposit under section 129E of the Customs Act was unavailable because the proceedings did not require determination of duty, interest or penalty. The application arose from an appeal against attachment of property under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1975, but the impugned proceedings were not assessing customs dues. In the absence of any duty, interest or penalty determination, there was no statutory basis to seek waiver or stay of pre-deposit, and the request was rejected. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110526