https://www.taxtmi.com/caselaws?id=382259 The High Court dismissed the Petitioner's appeal under Section 128, upholding the statutory pre-deposit requirement of 7.5% of duty and penalty confirmed by the lower authority as mandated by Section 129E of the Customs Act, 1962. The Court emphasized that the right of appeal is subject to legislative conditions, citing previous judgments supporting the constitutionality of the pre-deposit provision. The Petitioner was advised to explore alternative remedies under the Act, such as filing a rectification application under Section 154. en-us Thu, 20 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 08:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382259 The High Court dismissed the Petitioner's appeal under Section 128, upholding the statutory pre-deposit requirement of 7.5% of duty and penalty confirmed by the lower authority as mandated by Section 129E of the Customs Act, 1962. The Court emphasized that the right of appeal is subject to legislative conditions, citing previous judgments supporting the constitutionality of the pre-deposit provision. The Petitioner was advised to explore alternative remedies under the Act, such as filing a rectification application under Section 154. Case-Laws Customs Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382259