Court Denies Waiver of Pre-Deposit Requirement u/s 129E of Customs Act; Appeal Cannot Proceed Without Payment.

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....Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid decisions, it is not possible to permit the appellant to maintain the appeal without making the required pre-deposit - the application filed for waiver of pre-deposit is rejected - AT....