The HC dismissed a petition seeking waiver of pre-deposit ...

Financial Hardship Not Valid Ground for Waiver of Mandatory Pre-Deposit Requirement in Customs Appeal

April 1, 2025

Case Laws Customs HC

The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before the Appellate Tribunal which remained defective for non-payment of mandatory pre-deposit. Despite multiple extensions granted by the Tribunal (on 28 September 2022 and 4 November 2022), petitioner failed to comply, resulting in dismissal of the appeal on 14 February 2023. The Court held that statutory pre-deposit requirements are mandatory for maintaining appeals under customs law, and mere financial difficulties do not constitute sufficient grounds for waiver. The petition challenging the dismissal was accordingly rejected.

View Source

← Previous Next →

The HC dismissed a petition seeking waiver of pre-deposit ...

Financial Hardship Not Valid Ground for Waiver of Mandatory Pre-Deposit Requirement in Customs Appeal

April 1, 2025

Case Laws Customs HC

You may also like:

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

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...

Maintainability of appeal - seeking waiver from making mandatory pre-deposit of 7.5% required to institute an appeal before the CESTAT - When the Statute does not...

Waiver of the requirement of pre-deposit under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 - no plea was advanced about the Petitioner being in any...

Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

The HC dismissed the petition, holding that it cannot grant relief by waiving the mandatory 7.5% pre-deposit requirement u/s 129-E of the Customs Act, 1962 for...

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of...

Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them...

Requirement of mandatory pre-deposit under Section 129-E of Customs Act, 1962 - The mandatory provisions are required to be adhered to by the petitioner - the same...

Waiver of pre deposit - large scale evasion of central excise duty - even if there is financial hardship, the same cannot be a ground in isolation to dispense with the...

Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -...

Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the...

Quick Updates: