Mandatory Pre-Deposit for Customs Appeal Can't Be Waived Despite Financial Hardship, Legislative Intent Must Prevail.

The High Court dismissed a petition seeking to waive the mandatory 7.5% pre-deposit required under Section 129-E of the Customs Act, 1962, for maintaining an appeal. The court stated it lacks jurisdiction under Article 226 to override legislative intent based on financial hardship. Granting such waivers would undermine the statutory framework and its amendments. .....

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