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Issues: Whether the High Court should exercise its writ jurisdiction to waive or reduce the mandatory pre-deposit required for prosecuting the customs appeal.
Analysis: Section 129E of the Customs Act, 1962, as amended, does not itself provide for waiver of pre-deposit by the appellate forums. The Court applied the settled principle that, notwithstanding the statutory amendment, the power under Article 226 of the Constitution of India remains preserved and may be invoked to grant relief in rare, compelling, and deserving cases. The Court relied on the authoritative line of decisions recognising that such power is exceptional and must be exercised only where the facts disclose clear justification. On the material placed before it, including the investigation record and the adjudication findings, the Court found prima facie involvement of the petitioner in the alleged misdeclaration and duty evasion and held that the case did not present the exceptional circumstances needed to justify interference.
Conclusion: The request for waiver of pre-deposit was declined and the writ petition was dismissed.
Ratio Decidendi: The writ power under Article 226 can be used to relax a statutory pre-deposit condition only in rare and exceptional cases, and not where the record does not disclose a clear and compelling basis for such interference.
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