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Supreme Court Dismisses Appeal in Customs Pre-Deposit Dispute Under Section 129E of Customs Act, 1962. Appellant's Claim for Discretionary Relief Under Pre-Substitution Provision Rejected as Order and Appeal Were Post-Substitution, with Legislative Intent Favoring Fixed Percentage Regime.

The dispute arose from an appeal against the dismissal of a customs appeal due to non-compliance with the pre-deposit requirement under Section 129E o...