NAVINCHANDRA CHHOTELAL vs CENTRAL BOARD OF EXCISE AND CUSTOMS & ORS.

The Supreme Court held that the rejection of the appellant's appeal by the Central Board of Excise and Customs under Section 129 of the Customs Act, 1962 was justified due to non-compliance with the requirement to deposit the penalty amount. The Court emphasized that adherence to procedural requirements is essential for the maintainability of appeals under the Act. Consequently, the dismissal of the Civil Writ No. 666-D of 1966 by the Punjab High Court was upheld, affirming the authority of the Central Board in enforcing compliance with statutory provisions.