https://www.taxtmi.com/caselaws?id=790616 Statutory pre-deposit under Section 129(E) of the Customs Act was treated as mandatory, but the petitioner's willingness to comply led the HC to grant limited time to make the deposit and permit adjustment of the amount already paid during investigation, subject to costs. Upon compliance, the appellate authority was directed to hear and decide the appeal on merits. The rejection order was set aside conditionally, and failure to comply within the stipulated time would cause the relief to lapse and the impugned order to revive. en-us Tue, 21 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790616 Statutory pre-deposit under Section 129(E) of the Customs Act was treated as mandatory, but the petitioner's willingness to comply led the HC to grant limited time to make the deposit and permit adjustment of the amount already paid during investigation, subject to costs. Upon compliance, the appellate authority was directed to hear and decide the appeal on merits. The rejection order was set aside conditionally, and failure to comply within the stipulated time would cause the relief to lapse and the impugned order to revive. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790616