https://www.taxtmi.com/caselaws?id=53640 Statutory pre-deposit compliance is required before an appellate authority may decide an appeal on merits. Where the penalty deposit is not made, the appeal should not be heard substantively. Confiscation of foreign-origin goods recovered from a person admitting smuggling requires proper consideration of the evidence and the burden of proof applicable to non-notified goods; reversal solely because the goods are non-notified is insufficient. The appellate order was set aside and the matter remitted for a fresh decision after an opportunity of hearing. en-us Tue, 02 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 13:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53640 Statutory pre-deposit compliance is required before an appellate authority may decide an appeal on merits. Where the penalty deposit is not made, the appeal should not be heard substantively. Confiscation of foreign-origin goods recovered from a person admitting smuggling requires proper consideration of the evidence and the burden of proof applicable to non-notified goods; reversal solely because the goods are non-notified is insufficient. The appellate order was set aside and the matter remitted for a fresh decision after an opportunity of hearing. Case-Laws Customs Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53640