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2020 (9) TMI 351 - HC - CustomsMaintainability of appeal - appeal has been dismissed on account of non-compliance of mandatory Pre-deposit - Section 129(E) of the Customs Act, 1962 - HELD THAT:- This Court after hearing learned counsel for the parties at length is of the considered opinion that the appellate authority was justified in dismissing the appeal on account of non-deposit of mandatory pre-deposit. This Court does not find any reason to interfere with the order passed by the appellate authority, however, it is made clear that in case, the mandatory pre-deposit is made within 30 days from today, the appellate authority shall decide the appeal on merits in accordance with law.
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