https://www.taxtmi.com/caselaws?id=49124 An appellate authority dealing with a request for dispensation from pre-deposit under Section 129E of the Customs Act must first grant a requested personal hearing and decide the waiver application on merits. If waiver is refused, the authority should formally reject that request and allow reasonable time to make the deposit before proceeding with the appeal. Dismissing the appeal at the threshold for non-compliance, without following that sequence, was treated as contrary to natural justice and the rule of law. The order-in-appeal was set aside and the matter was remanded for fresh disposal of all pending applications, including the pre-deposit waiver request. en-us Wed, 06 Nov 1991 00:00:00 +0530 Thu, 18 Aug 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49124 An appellate authority dealing with a request for dispensation from pre-deposit under Section 129E of the Customs Act must first grant a requested personal hearing and decide the waiver application on merits. If waiver is refused, the authority should formally reject that request and allow reasonable time to make the deposit before proceeding with the appeal. Dismissing the appeal at the threshold for non-compliance, without following that sequence, was treated as contrary to natural justice and the rule of law. The order-in-appeal was set aside and the matter was remanded for fresh disposal of all pending applications, including the pre-deposit waiver request. Case-Laws Customs Wed, 06 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49124