https://www.taxtmi.com/caselaws?id=426767 The appeal was dismissed by the Tribunal due to the appellant's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962. Despite multiple opportunities and reminders, the appellant did not rectify the defect or appear before the Tribunal. The Tribunal clarified that it lacked the authority to waive the pre-deposit requirement as per the amended provision, citing relevant judicial precedents supporting the strict interpretation of Section 129E. The appeal was ultimately dismissed solely on the basis of non-compliance with the statutory pre-deposit mandate. en-us Wed, 10 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426767 The appeal was dismissed by the Tribunal due to the appellant's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962. Despite multiple opportunities and reminders, the appellant did not rectify the defect or appear before the Tribunal. The Tribunal clarified that it lacked the authority to waive the pre-deposit requirement as per the amended provision, citing relevant judicial precedents supporting the strict interpretation of Section 129E. The appeal was ultimately dismissed solely on the basis of non-compliance with the statutory pre-deposit mandate. Case-Laws Customs Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426767