https://www.taxtmi.com/caselaws?id=266259 The court set aside the impugned order by the Commissioner of Customs, ruling that the petitioners were not obligated to comply with the pre-deposit requirement as the right of appeal vested when they filed their returns before the relevant amendment. The court emphasized that the initiation of assessment proceedings, not the final decision, is crucial for the accrual of the right of appeal. Consequently, the court directed the respondent to consider the appeals on their merits without requiring the pre-deposit, leading to the disposal of the writ petitions with no costs awarded. en-us Wed, 29 Jul 2015 00:00:00 +0530 Fri, 01 Jan 2016 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266259 The court set aside the impugned order by the Commissioner of Customs, ruling that the petitioners were not obligated to comply with the pre-deposit requirement as the right of appeal vested when they filed their returns before the relevant amendment. The court emphasized that the initiation of assessment proceedings, not the final decision, is crucial for the accrual of the right of appeal. Consequently, the court directed the respondent to consider the appeals on their merits without requiring the pre-deposit, leading to the disposal of the writ petitions with no costs awarded. Case-Laws Customs Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266259