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Customs - Highlights / Catch Notes

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Maintainability of appeal - non-compliance with the pre-deposit ...

Customs

March 15, 2022

Maintainability of appeal - non-compliance with the pre-deposit of the amount - Section 129E of the Customs Act, 1962 - When the appellant is not being called upon to pay the full amount but is only asked to pay the amount which is fixed under the substituted provision, there are no merit in the contention of the appellant - SC

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