https://www.taxtmi.com/caselaws?id=763959 The court dismissed the petition due to the petitioner's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962. The appeals were deemed invalid as the petitioner did not fulfill the procedural prerequisites, precluding any substantive review of the penalty imposed. The court also rejected the constitutional challenge to Section 129E, citing lack of substantial grounds and procedural non-compliance. Additionally, the court identified the petitioner's actions as forum shopping, further justifying the dismissal. The rulings emphasized the importance of adhering to procedural requirements and discouraged forum shopping practices. en-us Thu, 14 Nov 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763959 The court dismissed the petition due to the petitioner's failure to comply with the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962. The appeals were deemed invalid as the petitioner did not fulfill the procedural prerequisites, precluding any substantive review of the penalty imposed. The court also rejected the constitutional challenge to Section 129E, citing lack of substantial grounds and procedural non-compliance. Additionally, the court identified the petitioner's actions as forum shopping, further justifying the dismissal. The rulings emphasized the importance of adhering to procedural requirements and discouraged forum shopping practices. Case-Laws Customs Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763959