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    <title>2019 (7) TMI 1303 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition, ruling that the amended Section 129E of the Customs Act, 1962, requiring a fixed pre-deposit of 7.5% of duty or penalty, applied to the appeal. The court rejected arguments for the application of the pre-amended section or Section 6 of the General Clauses Act. Consequently, the connected writ miscellaneous petitions were closed.</description>
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      <description>The court dismissed the writ petition, ruling that the amended Section 129E of the Customs Act, 1962, requiring a fixed pre-deposit of 7.5% of duty or penalty, applied to the appeal. The court rejected arguments for the application of the pre-amended section or Section 6 of the General Clauses Act. Consequently, the connected writ miscellaneous petitions were closed.</description>
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