Delhi HC: No CESTAT Appeal Without Pre-Deposit, Waiver Denied

Tecmax Electronics Vs Principal Commissioner of Customs (Import) (Delhi High Court) Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit. Facts- This is an appeal under Section 130 of the Customs Act, 1962, inter alia, challenging the impugned order dated 7th January, 2025 passed by the Central Excise and Service Tax Appellate Tribunal by which the appeal of the Appellant has been rejected on the ground that the pre-deposit has not...