2025 (7) TMI 93 - SCH - Customs

Seeking a direction on the 1st Respondent i.e. Commissioner of Customs (Appeals) to admit the Petitioners appeal without insisting on a pre-deposit as stipulated in Section 129E of the Customs Act 1962 - direction to restore the appeal which is already dismissed for want of pre-deposit - it was held by High Court that The Petitioners never challenged the order but chose to institute an appeal without the pre-deposit. After such appeal was not entertained this Petition was filed and the relief contrary to the statutory provisions was sought from this Court. Such relief cannot be granted in exercising our discretionary jurisdiction under Article 226 of the Constitution of India. HELD THAT - It is not inclined to interfere with the impugned judgments and orders passed by the High Court - SLP dismissed.

Summary

The Supreme Court, in a Partial Court Working Days Bench comprising Hon'ble Justices Pamidighantam Sri Narasimha and R. Mahadevan, after hearing counsel for the petitioners, **condoned the delay** but stated it was **"not inclined to interfere with the impugned judgments and orders passed by the High Court."** Consequently, the **Special Leave Petitions are dismissed**, and any pending applications are disposed of.