https://www.taxtmi.com/caselaws?id=390071 The Court dismissed an appeal under Section 129A of the Customs Act for failing to comply with the mandatory deposit requirement. It extensively discussed Section 129E, emphasizing the need to deposit a percentage of duty or penalty before filing an appeal. The Court highlighted the dismissal of appeals and writ petitions due to non-compliance with pre-deposit requirements, refusing to waive or reduce such amounts. Judicial interpretation underscored the importance of adhering to statutory provisions and upholding procedural norms in customs cases, maintaining consistency in dismissing appeals related to fraudulent export activities. en-us Mon, 02 Dec 2019 00:00:00 +0530 Mon, 23 Dec 2019 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390071 The Court dismissed an appeal under Section 129A of the Customs Act for failing to comply with the mandatory deposit requirement. It extensively discussed Section 129E, emphasizing the need to deposit a percentage of duty or penalty before filing an appeal. The Court highlighted the dismissal of appeals and writ petitions due to non-compliance with pre-deposit requirements, refusing to waive or reduce such amounts. Judicial interpretation underscored the importance of adhering to statutory provisions and upholding procedural norms in customs cases, maintaining consistency in dismissing appeals related to fraudulent export activities. Case-Laws Customs Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390071