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Appeal Dismissed for Not Meeting Pre-Deposit Requirement Under Customs Act; No Waiver Allowed as Per Supreme Court Decision.

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....Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. - Following the decision of SC, appeal is held to be dismissed for non-compliance of the statutory requirement and is dismissed. - AT....

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Appeal Dismissed for Not Meeting Pre-Deposit Requirement Under Customs Act; No Waiver Allowed as Per Supreme Court Decision.