https://www.taxtmi.com/caselaws?id=40969 A statutory right of appeal under the Customs Act was subject to pre-deposit of the duty or penalty, and the appellate authority could dispense with that requirement wholly or partly only on grounds of undue hardship. Where the authority lawfully reduced the deposit requirement and granted further opportunity, but the appellant still did not comply, rejection of the appeal for non-compliance was valid. An appeal that cannot be heard on merits until the statutory deposit condition is satisfied may not be kept pending indefinitely, and failure to meet the deposit order permits dismissal at the threshold. en-us Wed, 13 Jan 1971 00:00:00 +0530 Fri, 08 Aug 2014 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40969 A statutory right of appeal under the Customs Act was subject to pre-deposit of the duty or penalty, and the appellate authority could dispense with that requirement wholly or partly only on grounds of undue hardship. Where the authority lawfully reduced the deposit requirement and granted further opportunity, but the appellant still did not comply, rejection of the appeal for non-compliance was valid. An appeal that cannot be heard on merits until the statutory deposit condition is satisfied may not be kept pending indefinitely, and failure to meet the deposit order permits dismissal at the threshold. Case-Laws Customs Wed, 13 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40969