[Section 129-E, Customs Act] | Tribunal has discretion to dispense obligation to deposit duty/interest or penalty in cases of undue hardships: Delhi High Court
Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for non-compliance.