https://www.taxtmi.com/caselaws?id=325898 Pre-deposit in customs appeals is mandatory, subject only to limited waiver where the appellant proves undue hardship and the Tribunal protects revenue through suitable conditions. High Court interference is confined to a substantial question of law, which arises only where the Tribunal ignores settled law, material evidence, or returns unsupported findings; mere disagreement with factual appreciation is insufficient. Non-compliance with a lawful pre-deposit direction remains an independent statutory default that can justify dismissal of the appeal. The commentary therefore stresses that waiver is exceptional, appellate review is narrow, and deposit conditions must be obeyed before the merits can be pursued. en-us Thu, 10 Mar 2016 00:00:00 +0530 Fri, 21 Oct 2016 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325898 Pre-deposit in customs appeals is mandatory, subject only to limited waiver where the appellant proves undue hardship and the Tribunal protects revenue through suitable conditions. High Court interference is confined to a substantial question of law, which arises only where the Tribunal ignores settled law, material evidence, or returns unsupported findings; mere disagreement with factual appreciation is insufficient. Non-compliance with a lawful pre-deposit direction remains an independent statutory default that can justify dismissal of the appeal. The commentary therefore stresses that waiver is exceptional, appellate review is narrow, and deposit conditions must be obeyed before the merits can be pursued. Case-Laws Customs Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325898