https://www.taxtmi.com/caselaws?id=360008 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. en-us Fri, 27 Apr 2018 00:00:00 +0530 Thu, 13 Sep 2018 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360008 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. Case-Laws Customs Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360008