https://www.taxtmi.com/caselaws?id=461342 A bank guarantee furnished only for provisional release of detained goods could not be repurposed to satisfy the mandatory pre-deposit required for maintaining an appeal. Even if the guarantee were treated as available for that purpose, the amount was still insufficient to meet the statutory deposit condition. The court therefore held that the petitioner had not complied with the pre-deposit requirement, and the appeal was not entertainable for want of compliance. en-us Wed, 06 Nov 2024 00:00:00 +0530 Sat, 29 Mar 2025 17:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461342 A bank guarantee furnished only for provisional release of detained goods could not be repurposed to satisfy the mandatory pre-deposit required for maintaining an appeal. Even if the guarantee were treated as available for that purpose, the amount was still insufficient to meet the statutory deposit condition. The court therefore held that the petitioner had not complied with the pre-deposit requirement, and the appeal was not entertainable for want of compliance. Case-Laws Customs Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461342