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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Waiver of mandatory condition of pre-deposit - The court held ...


Court Upholds Constitutionality of Section 129E: Mandatory Pre-Deposit of 7.5% and 10% Ruled Fair and Non-Discriminatory.

October 22, 2022

Case Laws     Customs     HC

Waiver of mandatory condition of pre-deposit - The court held that the Parliament had in its wisdom amended the provisions of Section 129E of providing deposit of 7.5% and 10%, respectively, as subclauses (i), (ii) and (iii), respectively, provide and it certainly cannot be held to be unreasonable, onerous, unfair or discriminatory. In fact, court upheld the constitutional validity of the amended Section 129E. - HC

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