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2024 (3) TMI 462 - AT - CustomsWaiver of pre-deposit - requirement u/s 129E - HELD THAT:- It would be seen from a bare perusal of section 129E of the Customs Act that after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the requirement of pre-deposit, unlike the situation which existed prior to the amendment made in section 129E on 06.08.2014 when the Tribunal, if it was of the opinion that the deposit of duty and interest demanded or penalty levied would cause undue hardship, could dispense the said deposit on such conditions as it deemed fit to impose so as to safeguard the interest of the Revenue. The appellant has not made the pre-deposit. As the law, the appeal would have to be dismissed for non-compliance of the statutory mandatory requirement. Thus, appeal, therefore, is dismissed.
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