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2021 (3) TMI 101 - AT - CustomsMaintainability of appeal - non-compliance with the requirement of pre-deposit of the amount - Section 129E of the Customs Act, 1962 - HELD THAT:- On a plain reading of Section 129E of the Customs Act, 1962, it is clear that an appeal cannot be entertained unless the provisions of Section 129E of Customs Act, 1962 has been complied with. The appeal being not maintainable, accordingly, not entertained.
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