https://www.taxtmi.com/highlights?id=68194 Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to approach the appellate authority by furnishing the amount of predeposits of the requisite amount. Resultantly, without making any interference with the OIO, all the petitioners are permitted to approach the appellate authority. - HC en-us Thu, 09 Feb 2023 11:40:02 +0530 Thu, 09 Feb 2023 11:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68194 Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to approach the appellate authority by furnishing the amount of predeposits of the requisite amount. Resultantly, without making any interference with the OIO, all the petitioners are permitted to approach the appellate authority. - HC Highlights Customs Thu, 09 Feb 2023 11:40:02 +0530 https://www.taxtmi.com/highlights?id=68194