https://www.taxtmi.com/caselaws?id=792487 The expression "entertain" in the Customs Act pre-deposit regime refers to admission of an appeal for consideration on merits, not to the mere act of filing or registration. On that basis, filing and numbering of an appeal may be allowed without insisting on proof of the 7.5% pre-deposit at the threshold, while the appellate authority still considers the statutory deposit requirement when the appeal is taken up for admission. The Allahabad HC also noted that, in an appropriate case, writ jurisdiction may be used to protect the right to approach the appellate forum and permit filing within time, with limitation objections deferred to the proper stage. en-us Tue, 28 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792487 The expression "entertain" in the Customs Act pre-deposit regime refers to admission of an appeal for consideration on merits, not to the mere act of filing or registration. On that basis, filing and numbering of an appeal may be allowed without insisting on proof of the 7.5% pre-deposit at the threshold, while the appellate authority still considers the statutory deposit requirement when the appeal is taken up for admission. The Allahabad HC also noted that, in an appropriate case, writ jurisdiction may be used to protect the right to approach the appellate forum and permit filing within time, with limitation objections deferred to the proper stage. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792487