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2019 (1) TMI 1542 - HC - CustomsRequirement of pre-deposit as a condition for the hearing and disposal of the appeal - section 129E of CA - Held that:- The petitioner’s appeal to the Commissioner (Appeals) shall be heard on its merits without insisting upon the requirement of pre-deposit; it is accordingly directed to be waived. In case the petitioner files his appeal within four weeks, the same shall be considered on its merits without pre-deposit and shall not be dismissed on the ground of limitation - petition disposed off.
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