![Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120712-pre-deposit-customs-act-mandatory-waiver-allowed-only-rare-cases-taxscan.webp "Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]")
Pre-Deposit u/s 129E Customs Act is Mandatory, Waiver Allowed Only in Rare Cases: Karnataka HC Rejects Financial Hardship Plea [Read Order]
In a recent judgment, the Karnataka High Court held that the mandatory pre-deposit requirement under Section 129E of the Customs Act, 1962 cannot be...
![Delhi HC allows Waiver of Pre-Deposit for Suspended Assam Rifles Sepoy in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/250x150_2094637-gold-smuggling-taxscan.webp "Delhi HC allows Waiver of Pre-Deposit for Suspended Assam Rifles Sepoy in Gold Smuggling Case [Read Order]")
![High Court has Writ Jurisdiction to Waive Statutory Pre-Deposit for filing Appeal before CESTAT: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/High-Court-Writ-Jurisdiction-Waive-Statutory-Pre-Deposit-filing-Appeal-CESTAT-Delhi-HC-taxscan.jpg "High Court has Writ Jurisdiction to Waive Statutory Pre-Deposit for filing Appeal before CESTAT: Delhi HC [Read Order]")
![Delhi HC refuse to allow Duty Drawback against Pre-deposit u/s 129E of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delhi-High-Court-Duty-Drawback-Pre-deposit-Customs-Act-Customs-taxscan.jpg "Delhi HC refuse to allow Duty Drawback against Pre-deposit u/s 129E of Customs Act [Read Order]")
Provision Mandating Pre-deposit for Filing Appeal under Customs Act is Constitutional: Bombay HC [Read Judgment]
In a recent ruling, 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...
CESTAT Larger bench Confirms Separate Payment of 7.5% & 10% Pre-Deposit for 1st and 2nd Appeals under Excise, Customs Act
Amount of Pre-deposit filed at the time of First appeal would not be adjusted towards the amount payable on second appeal. In a significant ruling, the larger bench of the CESTAT, Delhi held that...
Pre-deposit paid before the First Appellate Authority is not adjustable while filing Second Appeal: CESTAT Ahmedabad [Read Order]
In a recent ruling, the CESTAT, Ahmedabad Bench held that under the provisions of section  129E of the Customs Act, 1962, the amount of pre-deposit paid before the first appellate authority cannot be...
![Pre-deposit paid before the First Appellate Authority is not adjustable while filing Second Appeal: CESTAT Ahmedabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Depost-Taxscan.jpg "Pre-deposit paid before the First Appellate Authority is not adjustable while filing Second Appeal: CESTAT Ahmedabad [Read Order]")