https://www.taxtmi.com/highlights?id=87720 CESTAT held that after the 2014 amendment to section 129E of the Customs Act, 1962, neither the Tribunal nor the Commissioner (Appeals) possess the power to waive pre-deposit requirements. Multiple judicial precedents, including SC, Delhi HC, and MP HC decisions, consistently affirmed that statutory pre-deposit conditions are mandatory and cannot be circumvented due to financial constraints. The appellant failed to satisfy the mandatory pre-deposit provision, resulting in the direct dismissal of the appeal, with courts emphasizing that when a statute prescribes specific appeal conditions, those conditions must be strictly complied with as a prerequisite for appeal admission. en-us Thu, 24 Apr 2025 10:57:52 +0530 Thu, 24 Apr 2025 10:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87720 CESTAT held that after the 2014 amendment to section 129E of the Customs Act, 1962, neither the Tribunal nor the Commissioner (Appeals) possess the power to waive pre-deposit requirements. Multiple judicial precedents, including SC, Delhi HC, and MP HC decisions, consistently affirmed that statutory pre-deposit conditions are mandatory and cannot be circumvented due to financial constraints. The appellant failed to satisfy the mandatory pre-deposit provision, resulting in the direct dismissal of the appeal, with courts emphasizing that when a statute prescribes specific appeal conditions, those conditions must be strictly complied with as a prerequisite for appeal admission. Highlights Customs Thu, 24 Apr 2025 10:57:52 +0530 https://www.taxtmi.com/highlights?id=87720