https://www.taxtmi.com/article/detailed?id=15007 Mandatory pre-deposit obligations under the Customs Act operate as a jurisdictional precondition to filing appeals: specified percentages of duty or penalty must be deposited and the appellate authority cannot waive the statutory floor. Writ jurisdiction is not a substitute for the appellate remedy except in exceptional cases showing prima facie prejudice or complete failure of natural justice; superior courts have limited power to override mandatory statutory pre-deposit requirements and will normally require compliance before permitting appellate review. en-us Tue, 26 Aug 2025 08:42:09 +0530 Tue, 26 Aug 2025 08:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15007 Mandatory pre-deposit obligations under the Customs Act operate as a jurisdictional precondition to filing appeals: specified percentages of duty or penalty must be deposited and the appellate authority cannot waive the statutory floor. Writ jurisdiction is not a substitute for the appellate remedy except in exceptional cases showing prima facie prejudice or complete failure of natural justice; superior courts have limited power to override mandatory statutory pre-deposit requirements and will normally require compliance before permitting appellate review. Articles Customs - Import - Export - SEZ Tue, 26 Aug 2025 08:42:09 +0530 https://www.taxtmi.com/article/detailed?id=15007