https://www.taxtmi.com/caselaws?id=427018 The appeal was dismissed due to the appellant's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act. Despite multiple opportunities and clear judicial precedents emphasizing the mandatory nature of pre-deposit conditions, the appellant's non-compliance led to the conclusion that the appeal could not be entertained without fulfilling this statutory requirement. The court reiterated that pre-deposit is a condition precedent for appeal, with no discretion for waiver or reduction by the Tribunal or courts. en-us Tue, 26 Jul 2022 00:00:00 +0530 Tue, 30 Aug 2022 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427018 The appeal was dismissed due to the appellant's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act. Despite multiple opportunities and clear judicial precedents emphasizing the mandatory nature of pre-deposit conditions, the appellant's non-compliance led to the conclusion that the appeal could not be entertained without fulfilling this statutory requirement. The court reiterated that pre-deposit is a condition precedent for appeal, with no discretion for waiver or reduction by the Tribunal or courts. Case-Laws Customs Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427018