https://www.taxtmi.com/caselaws?id=377321 The appeal was dismissed by the Customs Excise & Service Tax Appellate Tribunal due to the petitioner's failure to comply with the pre-deposit requirement under Section 129E of the Customs Act, 1962. The court emphasized the mandatory nature of the provision, rejecting the petitioner's reliance on case laws allowing waivers in similar situations. The judgment clarified that the Customs Act does not provide for the Tribunal to waive pre-deposit, affirming the statutory obligation for appellants to fulfill the deposit conditions. Compliance with pre-deposit requirements was deemed essential, and the dismissal of the appeal was upheld, highlighting the significance of adhering to legal mandates in tribunal appeals. en-us Tue, 19 Mar 2019 00:00:00 +0530 Sat, 16 Nov 2019 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377321 The appeal was dismissed by the Customs Excise & Service Tax Appellate Tribunal due to the petitioner's failure to comply with the pre-deposit requirement under Section 129E of the Customs Act, 1962. The court emphasized the mandatory nature of the provision, rejecting the petitioner's reliance on case laws allowing waivers in similar situations. The judgment clarified that the Customs Act does not provide for the Tribunal to waive pre-deposit, affirming the statutory obligation for appellants to fulfill the deposit conditions. Compliance with pre-deposit requirements was deemed essential, and the dismissal of the appeal was upheld, highlighting the significance of adhering to legal mandates in tribunal appeals. Case-Laws Customs Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377321