2018 (12) TMI 1369

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.... : Mr.R.Arjuna Rajan, Central Government Standing Counsel, Mr.R.Aravindan ORDER This writ petition has been filed challenging the order in Appeal bearing No.192/2018-TTM(CUS) dated 06.09.2018, passed by the 2nd respondent who had rejected the claim preferred by the petitioner praying for setting aside the order in original bearing No.26/2018-AC dated 05.07.2018 and to restore the declared Cu....

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....spondents 2 and 3 would state that the imported goods fall under Heading 6212 and would accordingly attract duty of Rs. 22 crores as has been held in the impugned orders and if the petitioner is given any concession of pre-deposit, there will be revenue loss to the Government and therefore, prays for dismissal of the writ petition. 4.Heard the learned counsel for the parties and perused the mat....

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....he conditions of pre-deposit by the appellate authority who has rejected the claim of the petitioner for non payment of pre-deposit taking into consideration that waiver of predeposit preferred by the petitioner has no merit and rejected the appeal preferred by the petitioner before the 2nd respondent for non compliance of the provisions of Section 129(E) of the Customs Act, 1962. Aggrieved by the....

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.... the pre-deposit in rare and deserving cases, notwithstanding the amendment made under Section 35F of the Customs Act. The statute has not withdrawn or taken away the said power vested in the writ court, which should be exercised in rare but compelling and deserving cases when the cause of justice requires such reduction. 7.Here is a case, where there is a dispute in respect of classification o....