BHAVYA APPARELS PVT. LTD. vs U.O.I.

The Supreme Court interpreted Section 129E of the Customs Act, 1962, emphasizing that non-compliance with pre-deposit orders does not automatically lead to dismissal of appeals. The Court held that the right to appeal must be protected and that the provisions regarding pre-deposit should be strictly construed. The judgment of the Gujarat High Court was set aside, allowing the appeal to proceed without the mandatory pre-deposit requirement imposed by the Tribunal.