https://www.taxtmi.com/caselaws?id=450869 The Delhi HC dismissed appeals challenging the Tribunal's rejection of appeals for non-compliance with pre-deposit orders under Section 129E of the Customs Act, 1962. The court held that while Section 129E does not expressly provide for appeal rejection due to non-compliance, it makes pre-deposit of duty/penalty obligatory during appeal proceedings. The Appellate Authority cannot hear appeals on merits without Section 129E compliance, making rejection the logical consequence of non-compliance. The appellants' waiver applications were dismissed, and they failed to comply with deposit orders, justifying the Tribunal's dismissal of their appeals. en-us Thu, 14 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450869 The Delhi HC dismissed appeals challenging the Tribunal's rejection of appeals for non-compliance with pre-deposit orders under Section 129E of the Customs Act, 1962. The court held that while Section 129E does not expressly provide for appeal rejection due to non-compliance, it makes pre-deposit of duty/penalty obligatory during appeal proceedings. The Appellate Authority cannot hear appeals on merits without Section 129E compliance, making rejection the logical consequence of non-compliance. The appellants' waiver applications were dismissed, and they failed to comply with deposit orders, justifying the Tribunal's dismissal of their appeals. Case-Laws Customs Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450869