https://www.taxtmi.com/caselaws?id=759019 The HC upheld the Tribunal's decision to restore the appeal under the Customs Act, 1962, after the respondent complied with the pre-deposit condition. It considered the company's sick status under SICA and directors' partial compliance. The Commissioner's appeal was dismissed, and the appellate authority was directed to decide on merits. Pending applications were dismissed, with no costs awarded. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759019 The HC upheld the Tribunal's decision to restore the appeal under the Customs Act, 1962, after the respondent complied with the pre-deposit condition. It considered the company's sick status under SICA and directors' partial compliance. The Commissioner's appeal was dismissed, and the appellate authority was directed to decide on merits. Pending applications were dismissed, with no costs awarded. Case-Laws Customs Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759019