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    <title>2017 (2) TMI 1026 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the requirement for the appellant to make a specified pre-deposit within the given timeframe as mandated by the amended Section 129E of the Customs Act. The Tribunal clarified that it had no authority to vary the pre-deposit amount prescribed under the law. Compliance with the pre-deposit requirement was crucial to avoid dismissal of the appeals, as directed by the High Court to act &quot;in accordance with law,&quot; which did not allow for discretion in pre-deposit amounts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339326</link>
      <description>The Tribunal upheld the requirement for the appellant to make a specified pre-deposit within the given timeframe as mandated by the amended Section 129E of the Customs Act. The Tribunal clarified that it had no authority to vary the pre-deposit amount prescribed under the law. Compliance with the pre-deposit requirement was crucial to avoid dismissal of the appeals, as directed by the High Court to act &quot;in accordance with law,&quot; which did not allow for discretion in pre-deposit amounts.</description>
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