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2018 (12) TMI 1369 - HC - CustomsMaintainability of appeal - non-compliance with the pre-deposit - section 129(E) of the Customs Act, 1962 - Held that:- The Delhi High Court has relaxed the condition of pre-deposit - The Court has referred to a decision in Pioneer Corporation vs. Union of India [2016 (6) TMI 437 - DELHI HIGH COURT], wherein a Division Bench of this Court has held that the High Court while exercising writ jurisdiction under Article 226 of the Constitution can exercise discretion and reduce the pre-deposit in rare and deserving cases, notwithstanding the amendment made under Section 35F of the Customs Act. The statute has not withdrawn or taken away the said power vested in the writ court, which should be exercised in rare but compelling and deserving cases when the cause of justice requires such reduction. Here is a case, where there is a dispute in respect of classification of the total value of the goods. The total value of the goods is stated to be only ₹ 13 lakhs, whereas the claimed amount is ₹ 24 crores and therefore, it is a fit case where the classification has to be decided by the appellate court - ends of justice would be met if a direction is given to the petitioner to deposit a sum of ₹ 15,00,000/- and thereafter the appellate authority shall entertain the appeal - petition allowed.
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