https://www.taxtmi.com/caselaws?id=753706 The Kerala HC allowed an appeal against the Tribunal's dismissal of a customs appeal under Section 112(a) and (b) of the Customs Act, 1962. The appellant had complied with the mandatory pre-deposit of Rs. 15 lakhs in 2017 and filed an appeal under Section 129A(1). The Tribunal dismissed the appeal in limine citing a pending writ petition on the same matter before the HC. The HC held that the Tribunal should have granted reasonable opportunity to the appellant to pursue the appeal on merits rather than dismissing it summarily, especially considering the appellant's bona fides in making the pre-deposit and compliance with statutory requirements. en-us Fri, 31 May 2024 00:00:00 +0530 Mon, 16 Jun 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753706 The Kerala HC allowed an appeal against the Tribunal's dismissal of a customs appeal under Section 112(a) and (b) of the Customs Act, 1962. The appellant had complied with the mandatory pre-deposit of Rs. 15 lakhs in 2017 and filed an appeal under Section 129A(1). The Tribunal dismissed the appeal in limine citing a pending writ petition on the same matter before the HC. The HC held that the Tribunal should have granted reasonable opportunity to the appellant to pursue the appeal on merits rather than dismissing it summarily, especially considering the appellant's bona fides in making the pre-deposit and compliance with statutory requirements. Case-Laws Customs Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753706