https://www.taxtmi.com/caselaws?id=47467 Non-compliance with the pre-deposit requirement under Section 35F of the Customs Act was treated as the sole reason for dismissal of the statutory appeal, and in the special facts noted the writ court interfered with that dismissal. The appeal was restored before the appellate authority, with directions to decide it on merits without insisting on pre-payment within the time fixed by the writ order. The text reflects the principle that, where dismissal rests only on failure to satisfy the pre-deposit condition, restoration and merits-based hearing may be directed in appropriate cases without expressing any view on the underlying dispute. en-us Thu, 27 Jan 2000 00:00:00 +0530 Thu, 29 Jul 2010 09:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47467 Non-compliance with the pre-deposit requirement under Section 35F of the Customs Act was treated as the sole reason for dismissal of the statutory appeal, and in the special facts noted the writ court interfered with that dismissal. The appeal was restored before the appellate authority, with directions to decide it on merits without insisting on pre-payment within the time fixed by the writ order. The text reflects the principle that, where dismissal rests only on failure to satisfy the pre-deposit condition, restoration and merits-based hearing may be directed in appropriate cases without expressing any view on the underlying dispute. Case-Laws Central Excise Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47467