https://www.taxtmi.com/caselaws?id=445530 The Appellate Tribunal CESTAT KOLKATA dismissed the Appeal due to the Appellant's non-compliance with pre-deposit requirements under Section 129E of the Customs Act, 1962. Despite multiple notices, the Appellant failed to appear or deposit the required amount, which was seven and a half percent of the disputed duty, instead depositing only the penalty percentage. The Commissioner (Appeals) had previously dismissed the Appeal for similar reasons. The Tribunal emphasized the necessity of adhering to procedural requirements, leading to the dismissal of the Appeal in the absence of the Appellant's participation or compliance. en-us Thu, 02 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445530 The Appellate Tribunal CESTAT KOLKATA dismissed the Appeal due to the Appellant's non-compliance with pre-deposit requirements under Section 129E of the Customs Act, 1962. Despite multiple notices, the Appellant failed to appear or deposit the required amount, which was seven and a half percent of the disputed duty, instead depositing only the penalty percentage. The Commissioner (Appeals) had previously dismissed the Appeal for similar reasons. The Tribunal emphasized the necessity of adhering to procedural requirements, leading to the dismissal of the Appeal in the absence of the Appellant's participation or compliance. Case-Laws Customs Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445530