https://www.taxtmi.com/caselaws?id=781505 HC dismissed the petition and upheld that Section 129-E requires a pre-deposit of 7.5% of duty/penalty (capped at Rs. 10 crores) before filing an appeal to CESTAT. The court refused to waive the pre-deposit, noting the appellant is an established importer and not entitled to equitable indulgence. Technical contentions that crude palmolein should be treated as crude palm oil were declined as matters of scientific/technical determination for the statutory authorities, not for the court to decide under Article 226. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781505 HC dismissed the petition and upheld that Section 129-E requires a pre-deposit of 7.5% of duty/penalty (capped at Rs. 10 crores) before filing an appeal to CESTAT. The court refused to waive the pre-deposit, noting the appellant is an established importer and not entitled to equitable indulgence. Technical contentions that crude palmolein should be treated as crude palm oil were declined as matters of scientific/technical determination for the statutory authorities, not for the court to decide under Article 226. Case-Laws Customs Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781505