https://www.taxtmi.com/caselaws?id=448140 Gujarat HC dismissed petition challenging mandatory pre-deposit requirement under Section 129-E of Customs Act, 1962. Court held that aggrieved party must deposit 7.5% or 10% of total demand as pre-condition for filing appeal before appellate authority. HC ruled this mandatory provision cannot be declared inapplicable and must be adhered to by petitioner. Court declined to consider merits or prima facie case due to mandatory nature of pre-deposit requirement, but allowed petitioner to raise all contentions before appropriate authority. en-us Fri, 05 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448140 Gujarat HC dismissed petition challenging mandatory pre-deposit requirement under Section 129-E of Customs Act, 1962. Court held that aggrieved party must deposit 7.5% or 10% of total demand as pre-condition for filing appeal before appellate authority. HC ruled this mandatory provision cannot be declared inapplicable and must be adhered to by petitioner. Court declined to consider merits or prima facie case due to mandatory nature of pre-deposit requirement, but allowed petitioner to raise all contentions before appropriate authority. Case-Laws Customs Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448140