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    <title>2021 (11) TMI 345 - DELHI HIGH COURT</title>
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    <description>The High Court quashed the impugned orders rejecting the revision application and appeal for failure to make mandatory pre-deposits under Section 129E of the Customs Act. After confirming the pre-deposits made by the petitioners, the Court remanded both matters back to the Commissioner (Appeals) for hearings on merits, without expressing any opinion on the case&#039;s substance. The writ petition was allowed, and the Court disposed of the case accordingly.</description>
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      <description>The High Court quashed the impugned orders rejecting the revision application and appeal for failure to make mandatory pre-deposits under Section 129E of the Customs Act. After confirming the pre-deposits made by the petitioners, the Court remanded both matters back to the Commissioner (Appeals) for hearings on merits, without expressing any opinion on the case&#039;s substance. The writ petition was allowed, and the Court disposed of the case accordingly.</description>
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