https://www.taxtmi.com/caselaws?id=357694 Under the Customs Act appellate scheme, the Tribunal must hear the parties and dispose of the appeal by confirming, modifying, annulling, or remanding the impugned order. It cannot terminate the appeal merely because the appellant failed to comply with a pre-deposit direction or was absent when the matter was called. Section 129E governs deposit pending appeal, but it does not authorise dismissal of the substantive appeal without examination on merits. The principle stated is that appellate adjudication cannot be short-circuited for default or non-prosecution, and the dismissal order was liable to be set aside. en-us Mon, 19 Mar 2018 00:00:00 +0530 Thu, 28 Jun 2018 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357694 Under the Customs Act appellate scheme, the Tribunal must hear the parties and dispose of the appeal by confirming, modifying, annulling, or remanding the impugned order. It cannot terminate the appeal merely because the appellant failed to comply with a pre-deposit direction or was absent when the matter was called. Section 129E governs deposit pending appeal, but it does not authorise dismissal of the substantive appeal without examination on merits. The principle stated is that appellate adjudication cannot be short-circuited for default or non-prosecution, and the dismissal order was liable to be set aside. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357694