https://www.taxtmi.com/caselaws?id=43504 The court upheld the Tribunal's order directing a pre-deposit under the Customs Act and the Gold (Control) Act. It found that the petitioner failed to comply with the pre-deposit order and dismissed the petition, emphasizing the conditional nature of the right to appeal under Section 129E of the Customs Act. The court clarified that the penalty must be paid regardless of the confiscation of goods, highlighting the separate nature of the penalty from the confiscation order. Additionally, the court held that the Tribunal's decision to not consider undue hardship was discretionary, ultimately dismissing the writ petition on procedural and merit-based grounds. en-us Tue, 30 Mar 1993 00:00:00 +0530 Fri, 18 Jun 2010 13:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43504 The court upheld the Tribunal's order directing a pre-deposit under the Customs Act and the Gold (Control) Act. It found that the petitioner failed to comply with the pre-deposit order and dismissed the petition, emphasizing the conditional nature of the right to appeal under Section 129E of the Customs Act. The court clarified that the penalty must be paid regardless of the confiscation of goods, highlighting the separate nature of the penalty from the confiscation order. Additionally, the court held that the Tribunal's decision to not consider undue hardship was discretionary, ultimately dismissing the writ petition on procedural and merit-based grounds. Case-Laws Customs Tue, 30 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43504