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    <title>2025 (1) TMI 1156 - CESTAT NEW DELHI</title>
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    <description>CESTAT dismissed appeals for non-compliance with pre-deposit requirements under Section 129E of Customs Act regarding classification of imported Panasonic facsimile machines. Following Delhi HC precedent in UNIFAX SYSTEMS case involving identical machines, CESTAT modified pre-deposit requirement from 50% to 20% of duty amount for appellant and 20% of penalty for co-appellant. Appeals to be restored and decided on merits if deposits made within six weeks, with previous tribunal deposits considered toward calculation.</description>
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