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    <title>2020 (8) TMI 183 - DELHI HIGH COURT</title>
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    <description>The court interpreted Section 129E of the Customs Act, 1962, mandating pre-deposit for appeals and upheld the constitutional validity of the provision. It calculated the deposit amount based on the petitioner&#039;s turnover, emphasizing compliance with the statutory obligation. Considering the petitioner&#039;s substantial turnover, the court dismissed the writ petition, emphasizing adherence to deposit requirements for statutory appeals. All pending applications were disposed of in line with the dismissal, ensuring compliance with legal provisions and the court&#039;s decision.</description>
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      <description>The court interpreted Section 129E of the Customs Act, 1962, mandating pre-deposit for appeals and upheld the constitutional validity of the provision. It calculated the deposit amount based on the petitioner&#039;s turnover, emphasizing compliance with the statutory obligation. Considering the petitioner&#039;s substantial turnover, the court dismissed the writ petition, emphasizing adherence to deposit requirements for statutory appeals. All pending applications were disposed of in line with the dismissal, ensuring compliance with legal provisions and the court&#039;s decision.</description>
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