https://www.taxtmi.com/caselaws?id=446446 Bombay HC allowed petition challenging rejection of customs appeal for non-deposit of 7.5% pre-deposit under Section 129-E of Customs Act. Court found Additional Secretary's approach overly technical, noting petitioner's financial difficulty plea wasn't considered on merits. HC quashed orders of Appellate and Revisional authorities, directing appeal be heard on merits by Commissioner of Customs (Appeals), Mumbai Zone-III. Court emphasized interest of justice required substantive adjudication rather than technical rejection. en-us Tue, 28 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446446 Bombay HC allowed petition challenging rejection of customs appeal for non-deposit of 7.5% pre-deposit under Section 129-E of Customs Act. Court found Additional Secretary's approach overly technical, noting petitioner's financial difficulty plea wasn't considered on merits. HC quashed orders of Appellate and Revisional authorities, directing appeal be heard on merits by Commissioner of Customs (Appeals), Mumbai Zone-III. Court emphasized interest of justice required substantive adjudication rather than technical rejection. Case-Laws Customs Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446446