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2019 (1) TMI 1541
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.... : Sh. G. R. Singh, AR ORDER PER: JUSTICE DILIP GUPTA: Section 129E of the Customs Act, 1962 provides that the Tribunal shall not entertain any appeal unless the appellant has deposited 7.5% of the duty. This appeal was filed in the Registry on 27 August, 2018 without complying with the aforesaid provision. A communication dated 14 September, 2018 was sent by the Tribunal to the appellant....