TMI Blog2018 (5) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... H COURT], 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 case, 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 The statute has not withdrawn or taken away the said power vested in the Writ Court, which should be exer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not disputed by the respondents. 3. The petitioner states that the imported goods fall under Custom Tariff Heading (CTH) 83081010 and accordingly customs duty of ₹ 3,70,008/- would be payable. 4. The respondents however submit that the imported hooks and eyes fastening strips fall under Chapter Heading 6212 and would accordingly attract duty of ₹ 16,82,38,370/-, as has been h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per income tax return for the Assessment Year 2017-18, the petitioner had gross income of approximately ₹ 17 lakhs. 8. We agree with the counsel for the petitioner that direction to deposit ₹ 1.27 crores as a pre-condition for hearing of the appeal, in the facts of the present case and in view of the nature of the controversy involved, would deprive and deplete the petitioner of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit. We would direct that on the petitioner making a pre-deposit of ₹ 5,00,000/- in addition to ₹ 3,70,008/-, the appeal which would be filed by the petitioner would be entertained by the first appellate authority. The pre-deposit would abide by the result of the appeal. First Appeal, if preferred within 21 days, would not be rejected on the ground of limitation. 11. In Pionee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, we need not pass any order and leave it open to the petitioner to file an appropriate application or file a fresh writ petition, if required. 13. Petitioner submits that the first appellate authority should hear the appeal expeditiously. It would be open to the petitioner to make such request before the appellate authority, who would consider the request keeping in view the limited question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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