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Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Maintainability of appeal - non-compliance with the statutory ...

Case Laws     Customs

January 31, 2022

Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. - Following the decision of SC, appeal is held to be dismissed for non-compliance of the statutory requirement and is dismissed. - AT

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