Pre-deposit burden under Customs law justified interim protection against implementation of the impugned order.

The writ petition was considered fit for admission where the petitioner faced substantial penalties under the Customs Act, 1962 and the statutory appeal involved a pre-deposit burden. On that basis, the Court granted interim protection against implementation of the impugned order pending final hearing. The petition was admitted for further hearing, with relief operating to preserve the petitioner's position until the merits are examined.

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Issues: Whether the writ petition should be admitted and interim protection granted against implementation of the impugned order.

Analysis: The petition was found fit for consideration. The Court noted that the petitioner had been subjected to substantial penalties under the Customs Act, 1962, and that the statutory appeal would require a pre-deposit, creating a burden warranting interim consideration. Pending final hearing, the Court granted protection from implementation of the impugned order.

Conclusion: Interim relief was granted in favour of the petitioner and the petition was admitted for further hearing.

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