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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.
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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