https://www.taxtmi.com/caselaws?id=427281 The amended section 129E of the Customs Act makes the prescribed pre-deposit a condition precedent for entertaining an appeal. The Tribunal has no power to waive or reduce that mandatory deposit beyond what the statute permits, and binding precedent confirms that an appeal cannot proceed in breach of this requirement. The appeal was therefore not maintainable without compliance with the statutory pre-deposit, and refusal to entertain it was justified. en-us Thu, 25 Aug 2022 00:00:00 +0530 Tue, 06 Sep 2022 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427281 The amended section 129E of the Customs Act makes the prescribed pre-deposit a condition precedent for entertaining an appeal. The Tribunal has no power to waive or reduce that mandatory deposit beyond what the statute permits, and binding precedent confirms that an appeal cannot proceed in breach of this requirement. The appeal was therefore not maintainable without compliance with the statutory pre-deposit, and refusal to entertain it was justified. Case-Laws Customs Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427281