Appeal Dismissed if Appellant Fails to Comply with 7.5% Pre-Deposit Requirement u/s 129E of Customs Act.

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....Maintainability of appeal - failure to make pre-deposit of duty amount in terms of section 129E - If the appellant wants to avail the remedy of filing the statutory appeal, it is mandatory to comply with the conditions specified under Section 129E of the Customs Act, i.e. to make pre-deposit of 7.5% of the duty and penalty in dispute. - AT....