M/S. Alex Enterprises & Anr vs Union Of India & Ors

The Supreme Court addressed the appeal against the CEGAT's order requiring a pre-deposit of Rs.42,00,000 under Section 129B of the Customs Act, 1962. The Court held that the appellants were not entitled to a total waiver of the pre-deposit as they had not contested the merits of the order, which required repayment of drawback under Section 142 of the Customs Act due to non-repatriation of sale proceeds. The Court upheld the CEGAT's decision, emphasizing compliance with the deposit requirement, failing which the appeal would be dismissed.