AJAY SAGAR Vs. PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)

JUDGEMENT

(1.) The instant writ petition has been preferred seeking to invoke the extraordinary jurisdiction conferred upon the Court by Article 226 of the Constitution and to frame directions for waiver of the pre-deposit requirement as placed in terms of Sec. 129E of the Customs Act, 1962[Act].

(2.) The petitioner is constrained to approach this Court since Sec. 129E of the Act no longer incorporates a provision which may be invoked by either the Commissioner (Appeals) Customs and Central Excise[Commissioner (Appeals)] or the Customs, Excise and Service Tax Appellate Tribunal[CESTAT] to waive the condition of pre-deposit in case of undue hardship. It becomes pertinent to note that Sec. 129E of the Act as it stood prior to its amendment by Finance Act (No .2) of 2014 had conferred a discretion on the Commissioner (Appeals) as well as the CESTAT to dispense with the deposit liable to be made for the purposes of an assessee pursuing an appeal where it was found that the deposit of duty, interest or penalty levied would cause undue hardship.

(3.) Mr. Gandhi, learned counsel for the petitioner had contended that notwithstanding the deletion of that provision from Sec. 129E of the Act, this Court by virtue of its constitutional powers would still be entitled to waive the condition of a pre-deposit in appropriate cases.