@MrAstro As I have read in CN forums, Many people say no need to be precisely leveled.
Leveling the mount simply makes the Polar Alignment process simpler. It decouples the azimuth corrections from the altitude corrections. When the mount is not leveled, an azimuth correction will also cause a small altitude error, and vice versa.
However, if you have enough patience, you do not need to level the mount to get the polar axis to finally point at the pole. Just that with a perfectly leveled mount that has well machined base, you just need to zero the altitude error, then zero out the azimuth error, and you are done, without any rinse and repeat.
The other reason for leveling the mount is to make a "blind GOTO" go to where you want. If you don't care, and use plate solves instead, then leveling is not important either.
Some mounts (especially mounts that do not establish a coordinate system model by using star alignments) will also not Meridian flip at the precise time an object transits the Meridian, if it is not leveled. Each degree of mislevel in the east-west direction can cause the Meridian flip time to be off by 4 minutes of clock time.