https://www.taxtmi.com/caselaws?id=763040 Petition dismissed. HC held it could not direct the appellate authority to admit appeals without the statutory pre-deposit under Section 129E of the Customs Act, relying on SC precedent that Article 226 cannot override a mandatory statutory requirement. Prior coordinate HC authority refusing waiver of the minimum pre-deposit was followed. Petitioners had earlier litigated the OIO in HC and then pursued an appeal without making the required pre-deposit; relief contrary to the statute was declined. Dismissed without costs. en-us Fri, 06 Dec 2024 00:00:00 +0530 Mon, 15 Sep 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763040 Petition dismissed. HC held it could not direct the appellate authority to admit appeals without the statutory pre-deposit under Section 129E of the Customs Act, relying on SC precedent that Article 226 cannot override a mandatory statutory requirement. Prior coordinate HC authority refusing waiver of the minimum pre-deposit was followed. Petitioners had earlier litigated the OIO in HC and then pursued an appeal without making the required pre-deposit; relief contrary to the statute was declined. Dismissed without costs. Case-Laws Customs Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763040