https://www.taxtmi.com/caselaws?id=237188 The appeal was filed against an order imposing a penalty for delayed filing of the Consol General Manifest (CGM) in 1118 cases. The appellant failed to comply with the pre-deposit requirement, resulting in the dismissal of the appeal. The appellant contended that the delay was only in 20 cases and expressed willingness to make a reduced pre-deposit. The Tribunal directed the appellant to comply with the pre-deposit, after which the Commissioner (Appeals) would hear the appeal on its merits. The appeal and stay application were disposed of, resolving the issues raised regarding the penalty and non-compliance with the pre-deposit requirement. en-us Mon, 07 Jan 2013 00:00:00 +0530 Fri, 20 Sep 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237188 The appeal was filed against an order imposing a penalty for delayed filing of the Consol General Manifest (CGM) in 1118 cases. The appellant failed to comply with the pre-deposit requirement, resulting in the dismissal of the appeal. The appellant contended that the delay was only in 20 cases and expressed willingness to make a reduced pre-deposit. The Tribunal directed the appellant to comply with the pre-deposit, after which the Commissioner (Appeals) would hear the appeal on its merits. The appeal and stay application were disposed of, resolving the issues raised regarding the penalty and non-compliance with the pre-deposit requirement. Case-Laws Customs Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237188