9911796707
TMI Blog2024 (12) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ties to admit and hear appeals unaccompanied by the minimum pre-deposit requirement under the statute. The Hon ble Supreme Court held that discretion under Article 226 of the Constitution of India cannot be exercised against the mandatory requirement of statutory provision. In MANJEET SINGH VERSUS THE UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE ORS. [ 2022 (10) TMI 893 - BOMBAY HIGH COURT ] decided by the Coordinate Bench of this Court on 18 October 2022, relief of waiver of the minimum pre-deposit of 7.5% of the penalty under Section 129E of the Customs Act was declined. This decision considers all the contentions raised in this Petition and discusses earlier precedents on the subject. Therefore, based on the decision of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old without foreign marking. She submitted that out of 12 gold bars, only one had foreign marking, and the assessor found gold of 99.5 and not 99% in another. She submitted that in these peculiar circumstances, the customs authorities had no jurisdiction to impose any penalty. 4. Ms Soni relied on Pioneer Corporation Vs Union of India 2016 SCC OnLine Del 6758 : (2016) 340 ELT 63 and Mohammed Akmam Uddin Ahmed and Others Vs Commissioner Appeals Customs and Central Excise and Others (2023) 2 HCC (Del) 398 : 2023 HCC OnLine Del 2450 to submit that in appropriate cases, a Court exercising its jurisdiction under Article 226 of the Constitution can waive the requirement of pre-deposit. She submitted that the Petitioners are not able to pay the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioners had instituted Writ Petition No. 2884 of 2017 in this Court to challenge the Order-In-Original without resorting to the appellate remedy. The said Petition was disposed of by order dated 6 June 2019. In paragraph 8 of our order, we clarified that the Petitioners would have to satisfy other requirements for filing an appeal, including the statutory requirement of pre-deposit in terms of Section 129E of the Customs Act. The Petitioners never challenged our order dated 6 June 2019 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
