https://www.taxtmi.com/caselaws?id=328231 The Court set aside the dismissal of the appeal for non-compliance with the pre-deposit requirement under Section 129E of the Customs Act, 1962. It found that the Customs duty had been recovered through a Bank guarantee before the appeal was filed, contrary to the Commissioner's decision. The Court remanded the case for a hearing on merit, imposing a cost on the Revenue for the erroneous order. The judgment emphasized the importance of considering all relevant facts before dismissing appeals based on non-compliance to ensure fair hearings and prevent unnecessary litigation. en-us Fri, 22 Apr 2016 00:00:00 +0530 Mon, 14 Nov 2016 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328231 The Court set aside the dismissal of the appeal for non-compliance with the pre-deposit requirement under Section 129E of the Customs Act, 1962. It found that the Customs duty had been recovered through a Bank guarantee before the appeal was filed, contrary to the Commissioner's decision. The Court remanded the case for a hearing on merit, imposing a cost on the Revenue for the erroneous order. The judgment emphasized the importance of considering all relevant facts before dismissing appeals based on non-compliance to ensure fair hearings and prevent unnecessary litigation. Case-Laws Customs Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328231