https://www.taxtmi.com/caselaws?id=428277 The appeal was dismissed as the appellant failed to comply with the mandatory pre-deposit requirement under section 129E of the Customs Act. The Tribunal clarified that post-amendment, it no longer had the authority to waive the pre-deposit, emphasizing the non-negotiable nature of this requirement. Citing various judicial precedents, the Tribunal reaffirmed the statutory obligation of fulfilling the pre-deposit condition for entertaining appeals, ultimately upholding the dismissal based on non-compliance with the statutory mandate. en-us Mon, 22 Aug 2022 00:00:00 +0530 Wed, 28 Sep 2022 08:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428277 The appeal was dismissed as the appellant failed to comply with the mandatory pre-deposit requirement under section 129E of the Customs Act. The Tribunal clarified that post-amendment, it no longer had the authority to waive the pre-deposit, emphasizing the non-negotiable nature of this requirement. Citing various judicial precedents, the Tribunal reaffirmed the statutory obligation of fulfilling the pre-deposit condition for entertaining appeals, ultimately upholding the dismissal based on non-compliance with the statutory mandate. Case-Laws Customs Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428277