https://www.taxtmi.com/caselaws?id=796992 Mandatory pre-deposit under Section 129E may be satisfied through an employer's payment where the payment is demonstrably made on behalf of and attributable to each appellant. ICEGATE's electronic voluntary-payment facility requires registration and an IEC, which foreign-national appellants may be unable to obtain independently because of IEC, PAN and Indian mobile-number requirements. Challans identifying each appellant and the challenged order, together with employer indemnity bonds accepting liability for penalties and related losses, establish the required attribution. Such employer-funded payment is treated as the appellants' payment, allowing the customs appeal pre-deposit requirement to be met. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796992 Mandatory pre-deposit under Section 129E may be satisfied through an employer's payment where the payment is demonstrably made on behalf of and attributable to each appellant. ICEGATE's electronic voluntary-payment facility requires registration and an IEC, which foreign-national appellants may be unable to obtain independently because of IEC, PAN and Indian mobile-number requirements. Challans identifying each appellant and the challenged order, together with employer indemnity bonds accepting liability for penalties and related losses, establish the required attribution. Such employer-funded payment is treated as the appellants' payment, allowing the customs appeal pre-deposit requirement to be met. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796992