Article 226 discretion can reduce statutory pre-deposit where full deposit would cause disproportionate hardship.

Where a statutory first appeal was conditioned on substantial pre-deposit, the Delhi High Court recognised that writ jurisdiction under Article 226 may, in rare and deserving cases, relax that requirement despite the availability of an alternative appellate remedy. The Court considered the petitioner's financial hardship, the prima facie merit in the classification dispute, and the absence of any allegation of clandestine or dubious import, and concluded that strict insistence on the full deposit would cause disproportionate hardship. The pre-deposit was therefore reduced, allowing the appeal to be entertained on payment of a lesser amount together with the admitted duty component, while preserving the statutory appellate scheme.

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Issues: Whether the pre-deposit condition for entertaining the statutory appeal could be relaxed in writ jurisdiction, despite the availability of an alternative appellate remedy.

Analysis: The petition challenged the assessment/classification order and the consequential requirement of a substantial pre-deposit for the first appeal. The Court noted the petitioner's financial position, the prima facie merit in the classification dispute, and that the import was not shown to be clandestine or dubious. It relied on the principle that, even after the statutory amendment governing pre-deposit, the writ court retains limited discretion under Article 226 to reduce the amount in rare, compelling, and deserving cases. At the same time, the Court accepted the respondents' objection that the petitioner should ordinarily pursue the alternative appellate remedy.

Conclusion: The pre-deposit requirement was relaxed, and the appeal was permitted to be entertained on deposit of a reduced amount along with the admitted duty component; the writ petition was thus partly allowed in favour of the petitioner.

Final Conclusion: The statutory remedy was preserved, but the onerous pre-deposit condition was moderated in exercise of writ jurisdiction so that the appellate remedy remained practically available.

Ratio Decidendi: The writ court may, in rare and deserving cases, exercise discretionary power under Article 226 to reduce a statutory pre-deposit condition for an appeal when insistence on full deposit would cause disproportionate hardship and the matter warrants consideration on merits.

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