https://www.taxtmi.com/caselaws?id=344693 The court upheld the constitutional validity of Section 129E of the Customs Act, 1962, which mandates a pre-deposit for filing an appeal. The court found the provision reasonable and not discriminatory, emphasizing the need to expedite appeals and reduce litigation. The challenge to the Order-in-Original was left open for the petitioners to pursue before the appellate authority. The court dismissed the writ petitions, concluding that they lacked merit. en-us Mon, 19 Jun 2017 00:00:00 +0530 Fri, 17 Nov 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344693 The court upheld the constitutional validity of Section 129E of the Customs Act, 1962, which mandates a pre-deposit for filing an appeal. The court found the provision reasonable and not discriminatory, emphasizing the need to expedite appeals and reduce litigation. The challenge to the Order-in-Original was left open for the petitioners to pursue before the appellate authority. The court dismissed the writ petitions, concluding that they lacked merit. Case-Laws Customs Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344693