Maintainability of appeal - non-compliance with the statutory ...

Appeal Dismissed for Not Meeting Pre-Deposit Requirement Under Customs Act; No Waiver Allowed as Per Supreme Court Decision.

January 31, 2022

Case Laws Customs AT

Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. - Following the decision of SC, appeal is held to be dismissed for non-compliance of the statutory requirement and is dismissed. - AT

View Source

← Previous Next →

Maintainability of appeal - non-compliance with the statutory ...

Appeal Dismissed for Not Meeting Pre-Deposit Requirement Under Customs Act; No Waiver Allowed as Per Supreme Court Decision.

January 31, 2022

Case Laws Customs AT

You may also like:

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the...

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

The appellant's application seeking attachment of a flat in lieu of the mandatory pre-deposit u/s 43(5) of the RERA was dismissed. The court held that the appellant...

The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the...

CESTAT held that after the 2014 amendment to section 129E of the Customs Act, 1962, neither the Tribunal nor the Commissioner (Appeals) possess the power to waive...

Maintainability of appeal - pre-deposit of the amount of certain percentage of duty demanded or penalty imposed - Perusal of section 35F of Central Excise Act, 1944...

The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before...

Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about...

Waiver of pre-deposit condition or grant right to appeal subject to a part-deposit or security - The Karnataka High Court allowed the petition filed by an infrastructure...

HC upheld penalties under sections 114 and 114AA of Customs Act 1962 against appellants for fraudulent duty drawback claims through deliberate suppression and...

CESTAT ruled in favor of appellant regarding refund of Rs.16,14,167/- deposited as pre-deposit under Section 35F. The amount was determined to be a mandatory pre-deposit...

Quick Updates: