Frozen Bank Account Does Not Waive Mandatory Pre-Deposit Under Section 129E of Customs Act

R.R. Overseas Vs Commissioner of Customs (Madras High Court) The case of R.R. Overseas Vs Commissioner of Customs before the Madras High Court centered on the mandatory pre-deposit requirement for filing an appeal under Section 129E of the Customs Act, 1962, specifically addressing whether a frozen bank account constitutes an equitable ground for waiving or reducing this deposit. Background and Original Dispute The petitioner, R.R. Overseas , was an exporter who had availed a duty drawback amounting to 13,95,626 on 55 shipping bills between 2005 and 2013, under Section 75(1) of the Customs Act...