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    <title>2022 (3) TMI 458 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the appellant&#039;s application for waiver of the pre-deposit requirement under section 129E of the Customs Act, emphasizing the mandatory nature of the deposit for entertaining appeals. The appeal was dismissed due to non-compliance with the statutory obligation, in line with established legal principles and precedents.</description>
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