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2008 (11) TMI 263 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHPre-deposit - petitioners directed to deposit a sum of ₹ 1 crore towards duty and a sum of ₹ 10 lacs towards penalty within eight weeks, failing which the appeal shall stand dismissed - Held that:- We do not find any merit in the submission of the petitioner that the Tribunal could not direct the appeal to be dismissed for non-deposit under the provisions of Section 129E of the Customs Act. Section 129E of the Customs Act specifically mandates deposit. If deposit is not made, unless the same is waived, dismissal is the only consequence. The finding of the Tribunal that there was no violation of principles of natural justice, was not perverse. Appeal dismissed.
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