https://www.taxtmi.com/caselaws?id=424387 The High Court upheld the dismissal of the appellant's appeal by the Customs and Service Tax Excise Appellate Tribunal due to non-compliance with the mandatory deposit requirement under Section 129E of the Customs Act, 1962. The Court emphasized that the Tribunal lacked authority to waive or reduce the pre-deposit amount, citing the statutory provisions and previous judgments. Despite the appellant's arguments and references to cases with waived pre-deposit requirements, the Court affirmed the importance of adhering to statutory provisions and dismissed the appeal, highlighting the need for compliance with legal requirements. en-us Thu, 07 Apr 2022 00:00:00 +0530 Tue, 28 Jun 2022 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424387 The High Court upheld the dismissal of the appellant's appeal by the Customs and Service Tax Excise Appellate Tribunal due to non-compliance with the mandatory deposit requirement under Section 129E of the Customs Act, 1962. The Court emphasized that the Tribunal lacked authority to waive or reduce the pre-deposit amount, citing the statutory provisions and previous judgments. Despite the appellant's arguments and references to cases with waived pre-deposit requirements, the Court affirmed the importance of adhering to statutory provisions and dismissed the appeal, highlighting the need for compliance with legal requirements. Case-Laws Customs Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424387