9911796707
TMI Blog2025 (4) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... 962. 2. The following are the undisputed facts: a) Earlier, the very same petitioner had approached this Court challenging the very same order in original dated 25.03.2023 before this Court by filing writ petitions in W.P. Nos.17616, 17619 and 17626 of 2023; b) By order dated 15.06.2023, the petitioner was directed to exercise the alternative statutory appellate remedy provided under the Customs Act, 1962 and disposed of the said writ petition; c) The petitioner also exercised the statutory appellate remedy by preferring the statutory appeal, aggrieved by the order in original dated 25.03.2023 passed by the first respondent; d) The petitioner, however, did not pay the statutory pre-deposit amount for exercising the said statutory a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en note of the said fact and allowed the waiver of pre-deposit application filed by the petitioner. The case on hand falls under different footing. In the decision relied upon by the learned counsel for the petitioner, referred to supra, it was a case, where the petitioners were poor daily wage earners, who were unable to make a challenge to the seizure and confiscation on account of the penalty imposed on them. In the case on hand, the petitioner is a regular importer and he is the Managing Director of the Company and therefore, it can be inferred that he should be familiar with the statutory provisions of the Customs Act, 1962 relating to the mandatory requirement of depositing the statutory pre-deposit amount for preferring the statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is re-agitating the very same contentions that were raised by the petitioner in the earlier writ petition while he had challenged the very same impugned order in original dated 25.03.2023 does not deserve any merit. Therefore, not only on the ground that the payment of pre-deposit amount for preferring the statutory appeal under Section 128 of the Customs Act, 1962 is mandatory, this Court has also given due consideration to the fact that the petitioner is re-agitating the issue once again as the very same contentions that have been raised in this writ petition, were also raised in the earlier writ petition filed by the very same petitioner wherein this Court had disposed of the said writ petition by granting liberty to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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