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Provision Mandating Pre-deposit for Filing Appeal under Customs Act is Constitutional

In Haresh Nagindas Vora Vs Union Of India, the division bench of the Bombay High Court upheld the constitutional validity of Section 129E of the Customs Act, 1962 mandating pre-deposit for filing 7.5% of demand on first appeal and 10% on second appeals.

The petitioners, in the instant case, challenged the vires of Section 129E of the Customs Act, as amended by the Finance Act, 2014 prescribing a mandatory pre-deposit for filing an appeal before the Tribunal or the Commissioner (Appeals).

 Article referred: http://www.taxscan.in/provision-mandating-pre-deposit-filing-appeal-customs-act-constitutional-bombay-hc/8676/

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