Bombay HC: Mandatory Pre-Deposit U/S 129E of the Customs Act Is Constitutional - 14.07.2022

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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