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Pre-deposit can be waived off in certain circumstances in Customs Appeals: Bombay HC
Case Law Details
- Case Name
- Lalit Kulthia & Anr Vs Commissioner of Customs (Appeals) Mumbai III & Ors (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Lalit Kulthia & Anr Vs Commissioner of Customs (Appeals) Mumbai III & Ors (Bombay High Court)
Summary: The Bombay High Court in Lalit Kulthia & Anr. Vs Commissioner of Customs (Appeals) Mumbai III & Ors. (Writ Petition No. 476 of 2024) addressed the issue of whether a statutory pre-deposit under Section 129E of the Customs Act, 1962, can be waived. The petitioners sought a direction to admit their appeal without the mandatory pre-deposit, citing exceptional circumstances. They argued that penalties imposed on gold bars were unjustified, as only one bar had fore...
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