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2018 (3) TMI 1337 - HC - CustomsVires of section 129E of the Customs Act as section denies fundamental rights guaranteed by Articles 14 and 21 - Held that: - The Division Bench of this Court in Haresh Nagindas Vora v Union of India [2017 (6) TMI 964 - BOMBAY HIGH COURT] has held that mandatory requirement under Section 129-E cannot be considered as a revenue nor it is a tax and Section is enacted in public interest - the challenge to the Constitutional validity of Section 129-E, cannot succeed. Alternative remedy - Held that: - The self imposed rule of not entertaining a writ petition, when an efficacious remedy is available, is well settled. Only in exceptional circumstances, the Court may deviate from this self imposed rule. Since the Constitutional validity of the Act has been upheld and the challenge to the mandatory pre-deposit has been negatived, the remedy of appeal cannot be held to be not efficacious. There is a power conferred under Section 129-A(5) of the Act on the Appellate Tribunal to condone the delay in filing the appeal. This power being a discretionary power, it is not intended to prejudge the same. It is open to the Petitioner to contend that the Petitioner is entitled for condonation of delay on the ground of pendency of this Writ Petition, which the Tribunal will consider on its own merits. Petition disposed off.
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