https://www.taxtmi.com/caselaws?id=781655 Where a statute mandates pre-deposit for an appeal to CESTAT against a customs penalty order, writ jurisdiction will not ordinarily be used to waive or reduce that requirement absent exceptional grounds. The petitions arose from penalties imposed on customs house agent licence holders for allowing misuse of their licences in a fraudulent import operation, and the Court noted the duty of customs brokers to act with diligence. On the facts, the licences had been permitted to be used without proper control, so no basis was made out to dilute the statutory appellate condition. The request for waiver or reduction of pre-deposit was rejected and the writ petitions were not entertained. en-us Tue, 11 Nov 2025 00:00:00 +0530 Sat, 02 May 2026 13:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781655 Where a statute mandates pre-deposit for an appeal to CESTAT against a customs penalty order, writ jurisdiction will not ordinarily be used to waive or reduce that requirement absent exceptional grounds. The petitions arose from penalties imposed on customs house agent licence holders for allowing misuse of their licences in a fraudulent import operation, and the Court noted the duty of customs brokers to act with diligence. On the facts, the licences had been permitted to be used without proper control, so no basis was made out to dilute the statutory appellate condition. The request for waiver or reduction of pre-deposit was rejected and the writ petitions were not entertained. Case-Laws Customs Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781655