2023 (5) TMI 263 - HC - Customs

Seeking waiver of any pre-deposit under Section 129E of the Customs Act, 1962 for maintaining an appeal - Penalty u/s 112(b)(i) of the Customs Act - Constitutional validity of Sections 86, 87, 88, 94 & 97 of the Finance Act, 2022 - HELD THAT:- The penalty has been imposed on the petitioner solely on the basis of a string of statements recorded in the said proceedings.

Considering the financial status of the petitioner as well as the manner in which the penalty had been imposed, the insistence on pre-deposit would effectively render the petitioner’s remedy of an appeal before the learned CESTAT, illusory - it is considered apposite to direct the learned CESTAT to consider the petitioner’s appeal on merits, without insisting on any pre-deposit.

Petition is disposed off.