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    <title>2021 (12) TMI 1312 - CALCUTTA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision requiring the mandatory pre-deposit under the Customs Act, dismissing the appeals. However, the Court granted the appellants one opportunity to pay the pre-deposit by a specified deadline, with the condition that failure to comply would result in automatic dismissal of the appeals. The respondent was directed to regularize their appearance in the proceedings, and stay applications were dismissed.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision requiring the mandatory pre-deposit under the Customs Act, dismissing the appeals. However, the Court granted the appellants one opportunity to pay the pre-deposit by a specified deadline, with the condition that failure to comply would result in automatic dismissal of the appeals. The respondent was directed to regularize their appearance in the proceedings, and stay applications were dismissed.</description>
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