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 Analysis The appellants, engaged in exports under various schemes, faced allegations of fraudulent export practices. Fol...