https://www.taxtmi.com/caselaws?id=269627 The court interpreted Section 129-E of the Customs Act both pre and post-amendment, emphasizing the mandatory pre-deposit post-amendment. The judgment clarified that the amended provision applied to pending appeals, requiring a 7.5% pre-deposit. It discussed the need for pre-deposit for appeals filed after the amendment and allowed discretion for waiver. The court considered the fresh appeal as a continuation of original proceedings, directing the Tribunal to restore the appeal and consider the waiver application. The petitioner's rights under the pre-amended provision were upheld, ensuring a fair hearing. en-us Thu, 03 Dec 2015 00:00:00 +0530 Wed, 24 Feb 2016 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269627 The court interpreted Section 129-E of the Customs Act both pre and post-amendment, emphasizing the mandatory pre-deposit post-amendment. The judgment clarified that the amended provision applied to pending appeals, requiring a 7.5% pre-deposit. It discussed the need for pre-deposit for appeals filed after the amendment and allowed discretion for waiver. The court considered the fresh appeal as a continuation of original proceedings, directing the Tribunal to restore the appeal and consider the waiver application. The petitioner's rights under the pre-amended provision were upheld, ensuring a fair hearing. Case-Laws Customs Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269627