Writ jurisdiction may relax pre-deposit requirements in exceptional customs cases to prevent an appeal being shut out at threshold.

In writ jurisdiction, a court may in rare and deserving cases moderate a statutory pre-deposit requirement under the Customs Act where rigid insistence would defeat justice. The material showed that the imported goods were still pending clearance and the appeal had been rejected only for non-payment of pre-deposit. Relief was considered appropriate by directing a reduced deposit, after which the appellate authority was to entertain the appeal and decide it on merits.

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Issues: Whether the pre-deposit condition for entertaining the customs appeal could be reduced in writ jurisdiction and the appeal permitted to be heard on merits.

Analysis: The dispute related to classification of imported goods and the record showed that the goods were still pending clearance. The appellate authority rejected the appeal only for non-payment of pre-deposit under Section 129E of the Customs Act, 1962. The Court noted that writ jurisdiction under Article 226 permits interference in rare and deserving cases and that the power to grant relief from rigid pre-deposit requirements was not taken away by the statutory amendment. On the facts, the Court found the case fit for such indulgence and held that justice would be served by directing a reduced pre-deposit and thereafter consideration of the appeal on merits.

Conclusion: The pre-deposit requirement was reduced, the order rejecting the appeal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits after deposit of the reduced amount.

Final Conclusion: Judicial discretion can be exercised to moderate statutory pre-deposit conditions in exceptional cases so that a meritorious appeal is not shut out at the threshold.

Ratio Decidendi: In writ jurisdiction, the Court may reduce a statutory pre-deposit requirement in rare and deserving cases where rigid insistence would defeat the ends of justice.

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