Maintainability of appeal - requirement of mandatory pre-deposit ...

Appeals Require Mandatory Pre-Deposit: No Waivers Allowed Post-August 6, 2014, Amendment to Section 129E.

July 9, 2022

Case Laws Customs AT

Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the requirement of pre-deposit, unlike the situation which existed prior to the amendment made in section 129E on 06.08.204 when the Tribunal, if it was of the opinion that the deposit of duty and interest demanded or penalty levied would cause undue hardship, could dispense the said deposit on such conditions as it deemed fit to impose so as to safeguard the interest of the Revenue. - it is not possible to grant waiver of the pre-deposit amount. - AT

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Maintainability of appeal - requirement of mandatory pre-deposit ...

Appeals Require Mandatory Pre-Deposit: No Waivers Allowed Post-August 6, 2014, Amendment to Section 129E.

July 9, 2022

Case Laws Customs AT

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