https://www.taxtmi.com/caselaws?id=247558 The court upheld the order directing the appellant to deposit customs duty and central excise duty before appeal examination. The appellant's argument seeking dispensation based on the merits of the case was rejected. The court emphasized the mandatory nature of the deposit requirement under Section 129E of the Customs Act, 1962, and ruled that the appellant must comply with the deposit obligation without prejudice to their rights to argue their case during the final appeal hearing. The appeals were dismissed, affirming the Tribunal's order. en-us Thu, 09 Jan 2014 00:00:00 +0530 Sat, 10 Jan 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247558 The court upheld the order directing the appellant to deposit customs duty and central excise duty before appeal examination. The appellant's argument seeking dispensation based on the merits of the case was rejected. The court emphasized the mandatory nature of the deposit requirement under Section 129E of the Customs Act, 1962, and ruled that the appellant must comply with the deposit obligation without prejudice to their rights to argue their case during the final appeal hearing. The appeals were dismissed, affirming the Tribunal's order. Case-Laws Customs Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247558