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Customs - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

The HC dismissed the petition, holding that it cannot grant ...


Court Denies Petition to Waive Mandatory 7.5% Pre-Deposit for Appeals Under Customs Act Due to Lack of Jurisdiction.

January 7, 2025

Case Laws     Customs     HC

The HC dismissed the petition, holding that it cannot grant relief by waiving the mandatory 7.5% pre-deposit requirement u/s 129-E of the Customs Act, 1962 for maintaining an appeal. The HC lacks jurisdiction under Article 226 to act contrary to the legislative intent merely on grounds of financial hardship. Granting such waivers would defeat the statutory scheme and consequent amendments.

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