https://www.taxtmi.com/caselaws?id=48235 The court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, ruling that the possession of goods by customs authorities does not exempt an appellant from making a pre-deposit when challenging a penalty order under Section 129E of the Customs Act, 1962. The court emphasized the distinction between deposit requirements for duty, interest, and penalties, ultimately dismissing the petition as it found no legal errors warranting intervention under Article 226/227 of the Constitution of India. en-us Mon, 19 May 2008 00:00:00 +0530 Tue, 03 Aug 2010 13:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48235 The court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, ruling that the possession of goods by customs authorities does not exempt an appellant from making a pre-deposit when challenging a penalty order under Section 129E of the Customs Act, 1962. The court emphasized the distinction between deposit requirements for duty, interest, and penalties, ultimately dismissing the petition as it found no legal errors warranting intervention under Article 226/227 of the Constitution of India. Case-Laws Customs Mon, 19 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48235