https://www.taxtmi.com/caselaws?id=372600 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. en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 26 Dec 2018 10:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372600 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. Case-Laws Customs Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372600