https://www.taxtmi.com/caselaws?id=432451 The Tribunal rejected the appellant's application for waiver of pre-deposit under Section 129E of the Customs Act, 1962, citing legal precedents that emphasized the mandatory nature of pre-deposit requirements. Following the amendment of Section 129E, the Tribunal clarified that it no longer had the discretion to waive the deposit, leading to the dismissal of the appeal due to the appellant's failure to fulfill the mandatory pre-deposit requirement. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 06 Jan 2023 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432451 The Tribunal rejected the appellant's application for waiver of pre-deposit under Section 129E of the Customs Act, 1962, citing legal precedents that emphasized the mandatory nature of pre-deposit requirements. Following the amendment of Section 129E, the Tribunal clarified that it no longer had the discretion to waive the deposit, leading to the dismissal of the appeal due to the appellant's failure to fulfill the mandatory pre-deposit requirement. Case-Laws Customs Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432451