https://www.taxtmi.com/caselaws?id=781756 HC dismissed the writ petition challenging penalty for alleged smuggling of silver jewellery on the ground of maintainability, holding that an efficacious statutory appeal remedy was available. Relying on SC precedent in Kotak Mahindra Bank and its own earlier decision in Manjeet Singh, HC reiterated that it cannot, in exercise of Article 226 jurisdiction, dilute or waive the mandatory pre-deposit requirement under Section 129E of the Customs Act. The petitioner was relegated to the appellate remedy, subject to statutory pre-deposit, and the petition was disposed of. en-us Mon, 13 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781756 HC dismissed the writ petition challenging penalty for alleged smuggling of silver jewellery on the ground of maintainability, holding that an efficacious statutory appeal remedy was available. Relying on SC precedent in Kotak Mahindra Bank and its own earlier decision in Manjeet Singh, HC reiterated that it cannot, in exercise of Article 226 jurisdiction, dilute or waive the mandatory pre-deposit requirement under Section 129E of the Customs Act. The petitioner was relegated to the appellate remedy, subject to statutory pre-deposit, and the petition was disposed of. Case-Laws Customs Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781756