2001 (7) TMI 777 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai dismissed the appeal due to non-compliance under Section 129E of the Customs Act. The appellants were directed to pre-deposit Rs. 1,00,000/- but failed to comply. The Tribunal found the case in favor of the Revenue and refused further modification. The appellants can seek restoration after complying with the terms of the modified order.