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Customs - Highlights / Catch Notes

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Waiver of pre-deposit - dismissing the appeal for non-compliance ...

Customs

March 15, 2024

Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to hear the appeal on merits. - Considering the facts, the court found that the appellants did not comply with the pre-deposit order despite dismissal of their waiver applications and rejection of their writ petitions. Consequently, the CESTAT was justified in dismissing the appeals for non-compliance.

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