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Bombay HC: Mandatory Pre-Deposit U/S 129E of the Customs Act Is Constitutional - (14 Jul 2022)

CUSTOMS

Bombay High Court has held that the fiscal legislation can very well stipulate as a requirement of law a mandatory pre-deposit as a condition precedent for an appeal to be entertained by the appellate authority. Thus, Section 129E of the Customs Act cannot be held to be unconstitutional.

Tags : BOMBAY HIGH COURT   CUSTOMS ACT   MANDATORY PRE-DEPOSIT   CONSTITUTIONAL  

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