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Issues involved:
The issues involved in this case are the challenge to the order directing pre-deposit of duty drawback and penalties u/s Customs Act, 1962. Summary: The appellant, a Custom House Agency, filed shipping bills on behalf of exporters under instructions. Allegations of fraudulent activities by a third party led to penalties imposed on the appellant. The appellant sought waiver of pre-deposit pending appeal, which was denied by the first respondent. The writ petition challenging this decision was rejected by the single Judge, leading to the filing of the present writ appeal. Upon hearing arguments from both sides, the High Court found no reason to entertain the writ appeal. The single Judge had extensively considered the facts, circumstances, and legal provisions relevant to the relief sought under Article 226 of the Constitution of India. Consequently, the writ appeal was dismissed, and no costs were awarded.
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