https://www.taxtmi.com/caselaws?id=769389 CESTAT dismissed the appeal for non-compliance with mandatory pre-deposit requirements under section 129E of the Customs Act, 1962. The tribunal held that after the 2014 amendment, neither CESTAT nor Commissioner (Appeals) possess authority to waive or reduce pre-deposit requirements, unlike pre-amendment provisions. The decision was supported by SC precedent in Narayan Chandra Ghosh case and HC rulings in Dish TV India Limited and Ankit Mehta cases, establishing that pre-deposit is a statutory condition precedent for filing appeals that cannot be waived by courts or tribunals. en-us Mon, 07 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769389 CESTAT dismissed the appeal for non-compliance with mandatory pre-deposit requirements under section 129E of the Customs Act, 1962. The tribunal held that after the 2014 amendment, neither CESTAT nor Commissioner (Appeals) possess authority to waive or reduce pre-deposit requirements, unlike pre-amendment provisions. The decision was supported by SC precedent in Narayan Chandra Ghosh case and HC rulings in Dish TV India Limited and Ankit Mehta cases, establishing that pre-deposit is a statutory condition precedent for filing appeals that cannot be waived by courts or tribunals. Case-Laws Customs Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769389