Appeal's Validity Challenged Due to Non-Compliance with Pre-Deposit Rule u/s 129E of Customs Act, 1962.

Maintainability of appeal - compliance of pre-deposit - The first appellate authority erred in taking up the appeal preferred before it despite non-compliance of Section 129E of Customs Act, 1962 - To hear the appeal arising from an order issued without jurisdiction would be to compound the illegality of the proceedings. - AT .....

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