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Customs - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Constitutional validity - mandatory pre-deposit for filing an ...

Customs

June 24, 2017

Constitutional validity - mandatory pre-deposit for filing an appeal - duty drawback - The aim of the amended provision is also to curtail litigation which had assumed high proportions, leaving no time to the appellate authorities to devote the same to important issues - If such is the aim and insight behind the provision, it certainly cannot be held to be unreasonable, onerous, unfair or discriminatory for two fold reasons. - HC

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