Appeal Dismissed for Non-Deposit of Statutory Amount u/s 129E, Customs Act; No Waiver Allowed Since 2014.

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....Maintainability of appeal - non-deposit of the statutory amount under Section 129E of the Customs Act, 1962 - It would be seen from a bare perusal of section 129E of the Customs Act that after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the requirement of pre-deposit - The appeal is dismissed. - AT....