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Customs - Highlights / Catch Notes

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Maintainability of appeal - non-deposit of the statutory amount ...

Customs

April 18, 2022

Maintainability of appeal - non-deposit of the statutory amount under Section 129E of the Customs Act, 1962 - It would be seen from a bare perusal of section 129E of the Customs Act that after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the requirement of pre-deposit - The appeal is dismissed. - AT

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