Mandatory Pre-Deposit for Duty Drawback Appeals Upheld as Constitutional to Streamline Litigation and Focus on Key Issues.

Mandatory Pre-Deposit for Duty Drawback Appeals Upheld as Constitutional to Streamline Litigation and Focus on Key Issues. https://www.taxtmi.com/highlights?id=35356 Constitutional validity - mandatory pre-deposit for filing an appeal - duty drawback - The aim of the amended provision is also to curtail litigation which had assumed high proportions, leaving no time to the appellate authorities to devote the same to important issues - If such is the aim and insight behind the provision, it certainly cannot be held to be unreasonable, onerous, unfair or discriminatory for two fold reasons. - HC en-us Sat, 24 Jun 2017 18:27:47 +0530 Sat, 24 Jun 2017 18:27:47 +0530 TaxTMI RSS Generator Mandatory Pre-Deposit for Duty Drawback Appeals Upheld as Constitutional to Streamline Litigation and Focus on Key Issues. https://www.taxtmi.com/highlights?id=35356 Constitutional validity - mandatory pre-deposit for filing an appeal - duty drawback - The aim of the amended provision is also to curtail litigation which had assumed high proportions, leaving no time to the appellate authorities to devote the same to important issues - If such is the aim and insight behind the provision, it certainly cannot be held to be unreasonable, onerous, unfair or discriminatory for two fold reasons. - HC Highlights Customs Sat, 24 Jun 2017 18:27:47 +0530 https://www.taxtmi.com/highlights?id=35356