VIJAY PRAKASH D. MEHTA & ANR. vs COLLECTOR OF CUSTOMS (PREVENTIVE), BOMBAY

The Supreme Court held that the right to appeal under Section 129E of the Customs Act is conditional and not absolute, emphasizing that compliance with statutory requirements is necessary for the right to be exercisable. The Court clarified that the Appellate Tribunal has the authority to reject appeals for non-compliance with the deposit requirement, and the discretion to waive such deposits in cases of undue hardship is judicially guided. The appeals were dismissed as the Tribunal's decision to uphold the penalty was made after considering the appellants' claims of hardship and the overall circumstances of the case.