https://www.taxtmi.com/caselaws?id=257047 The court upheld the pre-deposit requirement of 7.5% of the confirmed duty for maintaining an appeal before the Appellate Tribunal, citing the statutory provision introduced in 2014. It found the condition reasonable as it allows for a small percentage to be refunded if the appeal succeeds, declining to interfere with the requirement. The court emphasized that the pre-deposit condition does not unduly deprive the petitioner of the right to appeal and extended the deadline for compliance due to financial hardship, ensuring the right to appeal is preserved without excessive burden. en-us Wed, 18 Feb 2015 00:00:00 +0530 Tue, 18 Aug 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257047 The court upheld the pre-deposit requirement of 7.5% of the confirmed duty for maintaining an appeal before the Appellate Tribunal, citing the statutory provision introduced in 2014. It found the condition reasonable as it allows for a small percentage to be refunded if the appeal succeeds, declining to interfere with the requirement. The court emphasized that the pre-deposit condition does not unduly deprive the petitioner of the right to appeal and extended the deadline for compliance due to financial hardship, ensuring the right to appeal is preserved without excessive burden. Case-Laws Customs Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257047