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Customs - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Wavier Pre-deposit - alternate and efficacious remedy - no ...

Case Laws     Customs

July 8, 2019

Wavier Pre-deposit - alternate and efficacious remedy - no explanation as to why petitioners chose to remain absent before the Adjudicating Authority or to avail of opportunity for cross-examination - nothing demonstrated as to why the petitioners cannot avail the alternate remedy of appeal and neither pleaded nor elaborated that pre-deposit constitutes a hardship, not a fit case to ignore the mandate of Section 129E

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