https://www.taxtmi.com/caselaws?id=443581 Section 129E of the Customs Act does not itself confer a general waiver of the mandatory pre-deposit for a customs appeal. The Court reiterated that Article 226 jurisdiction remains available in rare and exceptional cases to grant relief against a pre-deposit condition, but only on a clear and compelling factual basis. Examining the investigation material and adjudication findings, it found prima facie involvement in misdeclaration and duty evasion and held that the case did not justify constitutional interference. The request for waiver was declined and the writ petition was dismissed. en-us Mon, 25 Sep 2023 00:00:00 +0530 Thu, 04 Apr 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443581 Section 129E of the Customs Act does not itself confer a general waiver of the mandatory pre-deposit for a customs appeal. The Court reiterated that Article 226 jurisdiction remains available in rare and exceptional cases to grant relief against a pre-deposit condition, but only on a clear and compelling factual basis. Examining the investigation material and adjudication findings, it found prima facie involvement in misdeclaration and duty evasion and held that the case did not justify constitutional interference. The request for waiver was declined and the writ petition was dismissed. Case-Laws Customs Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443581