https://www.taxtmi.com/caselaws?id=772915 The HC dismissed a writ petition challenging the Commissioner of Customs' dismissal of an appeal. The petitioner failed to comply with the pre-deposit requirement under Section 129E of the Customs Act, 1962, which mandatorily bars the appellate authority from entertaining appeals without such deposit. The court held that having invoked statutory remedy, the petitioner was obliged to comply with all statutory provisions. The court declined to exercise discretionary jurisdiction in favor of the petitioner who failed to meet mandatory requirements, though noted further statutory remedies may be available. en-us Mon, 09 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 11:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772915 The HC dismissed a writ petition challenging the Commissioner of Customs' dismissal of an appeal. The petitioner failed to comply with the pre-deposit requirement under Section 129E of the Customs Act, 1962, which mandatorily bars the appellate authority from entertaining appeals without such deposit. The court held that having invoked statutory remedy, the petitioner was obliged to comply with all statutory provisions. The court declined to exercise discretionary jurisdiction in favor of the petitioner who failed to meet mandatory requirements, though noted further statutory remedies may be available. Case-Laws Customs Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772915