https://www.taxtmi.com/caselaws?id=166035 Section 129 of the Customs Act, 1962 gives the appellate authority discretion to waive pre-deposit where undue hardship is shown. If a waiver request is made, that request must be decided before dismissing an appeal for non-deposit. Here, the authority failed to rule on the waiver application and dismissed the appeal only for want of deposit. As the deposit was subsequently made, the dismissal was set aside and the matter was remanded for fresh disposal on merits after notice to the appellant. en-us Fri, 11 Mar 1983 00:00:00 +0530 Sat, 23 Aug 2014 12:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166035 Section 129 of the Customs Act, 1962 gives the appellate authority discretion to waive pre-deposit where undue hardship is shown. If a waiver request is made, that request must be decided before dismissing an appeal for non-deposit. Here, the authority failed to rule on the waiver application and dismissed the appeal only for want of deposit. As the deposit was subsequently made, the dismissal was set aside and the matter was remanded for fresh disposal on merits after notice to the appellant. Case-Laws Customs Fri, 11 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166035