Appeal cannot be rejected stating non-compliance u/s 129E of Customs Act: CESTAT Sets aside Commissioner Order

The CESTAT has ruled that an appeal cannot be rejected solely for non-compliance with Section 129E of the Customs Act. In this case, the tribunal set aside the Commissioner’s order rejecting an appeal due to a failure to comply with the statutory requirement of pre-deposit under Section 129E. The ruling emphasizes that appeals should not be rejected on procedural grounds without considering the merits of the case. The decision ensures that appellants are given a fair opportunity to present their arguments, even if there is non-compliance with procedural formalities.