TMI Blog2018 (12) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 The statute has not withdrawn or taken away the said power vested in the writ court, which should be exercised in rare but compelling and deserving cases when the cause of justice requires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. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders and if the petitioner is given any concession of pre-deposit, there will be revenue loss to the Government and therefore, prays for dismissal of the writ petition. 4.Heard the learned counsel for the parties and perused the materials available on record. 5.Perusal of record shows that there is a dispute in classification of the goods. Perusal of the record also shows that the goods are also pending clearance with the Customs House, Tuticorin. Though the petitioner has given valid reasons for not effecting pre-deposit and also relied on the decision of the High Court in its order dated 27.04.2018 in the Writ Petition(Civil) No.138/2018 and CM No.593/2018 filed by M/s.Shubh Impex, wherein, it was directed that on the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 The statute has not withdrawn or taken away the said power vested in the writ court, which should be exercised in rare but compelling and deserving cases when the cause of justice requires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. 7.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. Therefore, in my considered view, ends of justice would be met if a direction is given to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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