2024 (12) TMI 620

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...., Vipul Patil,. For the Respondent-Customs: Mr Karan Adik,. For the Respondent-DRI: Mr Ruju Thakker,. PC:- 1. Heard Learned counsel for the parties. 2. The Petitioners seek a direction on the 1st Respondent i.e., Commissioner of Customs (Appeals), to admit the Petitioners' appeal without insisting on a pre-deposit as stipulated in Section 129E of the Customs Act, 1962. The second di....

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....e the requirement of pre-deposit. She submitted that the Petitioners are not able to pay the pre-deposit. 5. Ms. Soni's contentions on the merits are irrelevant, apart from the fact that they do not impress us much. Based on these contentions, an argument about the penalty being without jurisdiction cannot be sustained. In any event, we are not required to discuss the merits of this matter; the....

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....tober 2022, relief of waiver of the minimum pre-deposit of 7.5% of the penalty under Section 129E of the Customs Act was declined. This decision considers all the contentions raised in this Petition and discusses earlier precedents on the subject. 8. Therefore, based on the decision of the Hon'ble Supreme Court and this Court, no case is made to grant any relief to the Petitioners. 9. Incide....

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....6 of the Constitution of India. 10. The decisions of the Delhi High Court, which were relied upon by Ms Soni, have not considered the decision of the Hon'ble Supreme Court in the case of Kotak Mahindra (supra). That apart, in Mohammed Akmam (supra), the Delhi High Court was dealing with a case of poor daily wage earners. The Petitioners, who are dealing with gold and diamond jewellery, cannot c....