https://www.taxtmi.com/caselaws?id=419568 The SC dismissed an appeal concerning pre-deposit requirements under Section 129E of the Customs Act, 1962. The appellant argued for relief under the second proviso, claiming the substituted provision should not apply to their case. The court held that since the Commissioner's order was passed after the 2014 substitution and the appeal was filed in 2017, the appellant was only required to pay the reduced amount under the substituted provision, not the full amount under the earlier version. The court found no merit in the appellant's contention seeking benefit of the proviso while being subject to the more favorable substituted provision. en-us Mon, 28 Feb 2022 00:00:00 +0530 Mon, 06 Jan 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419568 The SC dismissed an appeal concerning pre-deposit requirements under Section 129E of the Customs Act, 1962. The appellant argued for relief under the second proviso, claiming the substituted provision should not apply to their case. The court held that since the Commissioner's order was passed after the 2014 substitution and the appeal was filed in 2017, the appellant was only required to pay the reduced amount under the substituted provision, not the full amount under the earlier version. The court found no merit in the appellant's contention seeking benefit of the proviso while being subject to the more favorable substituted provision. Case-Laws Customs Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419568