https://www.taxtmi.com/caselaws?id=764256 The court dismissed the writ petitions, affirming that the mandatory pre-deposit requirement of 7.5% under Section 129-E of the Customs Act, 1962, cannot be waived on grounds of undue hardship. It emphasized that this aligns with legislative intent and Supreme Court precedents. Additionally, the court ruled that it lacks jurisdiction under Article 226 to waive the pre-deposit requirement, reinforcing that statutory mandates must be respected and judicial discretion cannot override legislative provisions. The decision upholds the balance between access to justice and revenue protection. en-us Fri, 08 Nov 2024 00:00:00 +0530 Tue, 07 Jan 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764256 The court dismissed the writ petitions, affirming that the mandatory pre-deposit requirement of 7.5% under Section 129-E of the Customs Act, 1962, cannot be waived on grounds of undue hardship. It emphasized that this aligns with legislative intent and Supreme Court precedents. Additionally, the court ruled that it lacks jurisdiction under Article 226 to waive the pre-deposit requirement, reinforcing that statutory mandates must be respected and judicial discretion cannot override legislative provisions. The decision upholds the balance between access to justice and revenue protection. Case-Laws Customs Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764256