https://www.taxtmi.com/caselaws?id=421121 The Tribunal dismissed the appeal due to the appellant's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act. The decision was in line with established legal principles that emphasize the non-waivability of statutory conditions like pre-deposit as a prerequisite for entertaining appeals. The appellant's repeated failure to rectify procedural defects, including the essential pre-deposit, led to the dismissal of the appeal, supported by various judicial precedents highlighting the mandatory nature of such requirements. en-us Thu, 07 Apr 2022 00:00:00 +0530 Mon, 18 Apr 2022 08:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421121 The Tribunal dismissed the appeal due to the appellant's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act. The decision was in line with established legal principles that emphasize the non-waivability of statutory conditions like pre-deposit as a prerequisite for entertaining appeals. The appellant's repeated failure to rectify procedural defects, including the essential pre-deposit, led to the dismissal of the appeal, supported by various judicial precedents highlighting the mandatory nature of such requirements. Case-Laws Customs Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421121