https://www.taxtmi.com/caselaws?id=311797 The appellant, a proprietorship firm, failed to comply with the mandatory pre-deposit requirement under Section 129 E of the Customs Act, 1962, leading to the dismissal of its appeal by the Customs, Excise & Service Tax Appellate Tribunal. The appellant's subsequent Writ Petition was dismissed by a Single Judge due to the availability of an alternative remedy. On appeal, the Division Bench upheld the Tribunal's decision, emphasizing the appellant's non-compliance with statutory requirements and court directions. Consequently, the Writ Appeal was dismissed for lack of merit, reinforcing the necessity of adhering to legal obligations in appeal processes. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 02 Feb 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311797 The appellant, a proprietorship firm, failed to comply with the mandatory pre-deposit requirement under Section 129 E of the Customs Act, 1962, leading to the dismissal of its appeal by the Customs, Excise & Service Tax Appellate Tribunal. The appellant's subsequent Writ Petition was dismissed by a Single Judge due to the availability of an alternative remedy. On appeal, the Division Bench upheld the Tribunal's decision, emphasizing the appellant's non-compliance with statutory requirements and court directions. Consequently, the Writ Appeal was dismissed for lack of merit, reinforcing the necessity of adhering to legal obligations in appeal processes. Case-Laws Customs Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311797