https://www.taxtmi.com/caselaws?id=450681 CESTAT New Delhi dismissed the appeal for non-compliance with mandatory pre-deposit requirements under section 129E of the Customs Act. The court held that post-amendment on 6.8.2014, neither the Tribunal nor Commissioner (Appeals) possess power to waive pre-deposit requirements, unlike the pre-amendment provision that allowed waiver in cases of undue hardship. Since the appellant failed to make the required pre-deposit, the appeal was dismissed for non-compliance with statutory mandatory requirements. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450681 CESTAT New Delhi dismissed the appeal for non-compliance with mandatory pre-deposit requirements under section 129E of the Customs Act. The court held that post-amendment on 6.8.2014, neither the Tribunal nor Commissioner (Appeals) possess power to waive pre-deposit requirements, unlike the pre-amendment provision that allowed waiver in cases of undue hardship. Since the appellant failed to make the required pre-deposit, the appeal was dismissed for non-compliance with statutory mandatory requirements. Case-Laws Customs Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450681