https://www.taxtmi.com/caselaws?id=404773 The appeal was deemed not maintainable due to non-compliance with the pre-deposit requirements under Section 129E of the Customs Act, 1962. The Tribunal emphasized that adherence to Section 129E provisions was mandatory for entertaining appeals, rejecting the argument that certain amounts had been appropriated in the adjudication order. The Tribunal concurred with the Revenue's position that compliance with Section 129E was necessary before proceeding with the appeal, ultimately leading to the appeal not being entertained. en-us Wed, 16 Dec 2020 00:00:00 +0530 Thu, 04 Mar 2021 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404773 The appeal was deemed not maintainable due to non-compliance with the pre-deposit requirements under Section 129E of the Customs Act, 1962. The Tribunal emphasized that adherence to Section 129E provisions was mandatory for entertaining appeals, rejecting the argument that certain amounts had been appropriated in the adjudication order. The Tribunal concurred with the Revenue's position that compliance with Section 129E was necessary before proceeding with the appeal, ultimately leading to the appeal not being entertained. Case-Laws Customs Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404773