CESTAT can Dismiss Customs Appeal for Non-Compliance with Pre-Deposit requirement

G & S International Vs Commissioner of Customs (Delhi High Court)

The case of G & S International vs. Commissioner of Customs, adjudicated by the Delhi High Court, revolves around the authority of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) to dismiss customs appeals for non-compliance with pre-deposit requirements under Section 129E of the Customs Act. This article provides a comprehensive analysis of the judgment and its implications.

Detailed Analys

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