https://www.taxtmi.com/caselaws?id=781759 HC held that amounts deposited under protest or during investigation with the Customs Department must be considered toward the mandatory pre-deposit under Section 129E of the Customs Act for filing an appeal under Section 129A(1)(a). Relying on SC precedent and analogous GST jurisprudence, HC ruled that there is no statutory basis to exclude such deposits and that insisting on an additional pre-deposit would be contrary to law and inequitable. Since substantial sums were already lying with the Department, HC directed that the appeals be heard on merits, set aside CESTAT's refusal to entertain them, and allowed the petition. en-us Fri, 14 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781759 HC held that amounts deposited under protest or during investigation with the Customs Department must be considered toward the mandatory pre-deposit under Section 129E of the Customs Act for filing an appeal under Section 129A(1)(a). Relying on SC precedent and analogous GST jurisprudence, HC ruled that there is no statutory basis to exclude such deposits and that insisting on an additional pre-deposit would be contrary to law and inequitable. Since substantial sums were already lying with the Department, HC directed that the appeals be heard on merits, set aside CESTAT's refusal to entertain them, and allowed the petition. Case-Laws Customs Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781759