https://www.taxtmi.com/caselaws?id=417719 Section 129E of the Customs Act makes pre-deposit of the prescribed percentage of duty or penalty a mandatory condition for entertaining an appeal. The Tribunal cannot waive that requirement beyond the limits set by the statute, and an appellate right subject to a condition precedent must be exercised only on compliance with that condition. The cited authorities reinforce that the appellate forum cannot disregard the statutory scheme or treat the deposit requirement as optional. Accordingly, the appeal was not maintainable without compliance with the mandatory pre-deposit requirement and was liable to be dismissed. en-us Mon, 24 Jan 2022 00:00:00 +0530 Mon, 31 Jan 2022 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417719 Section 129E of the Customs Act makes pre-deposit of the prescribed percentage of duty or penalty a mandatory condition for entertaining an appeal. The Tribunal cannot waive that requirement beyond the limits set by the statute, and an appellate right subject to a condition precedent must be exercised only on compliance with that condition. The cited authorities reinforce that the appellate forum cannot disregard the statutory scheme or treat the deposit requirement as optional. Accordingly, the appeal was not maintainable without compliance with the mandatory pre-deposit requirement and was liable to be dismissed. Case-Laws Customs Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417719