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2019 (10) TMI 227 - HC - CustomsMaintainability of appeal - non-compliance with the requirement of mandatory deposit - section 129 (e) of the Customs Act, 1962 - eligibility benefits u/s 114 (1) and 114 (iii) of the Customs Act, 1962 - HELD THAT:- The appellant is certainly not an officer and no benefit can be granted based upon the order passed by the Tribunal. As the mandatory requirement of per-deposit as provided u/s 129 (e) has not been fulfilled, the Tribunal iss justified in dismissing the appeal - appeal dismissed.
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