Delhi High Court - Orders
Mohammed Akmam Uddin Ahmed And Ors vs Commissioner Appeals Custom And ... on 27 April, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Manoj Kumar Ohri
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1242/2022 & CM APPL. 3625/2022
MOHAMMED AKMAM UDDIN AHMED
AND ORS ..... Petitioners
Through: Ms Riya Soni and Ms Sewa Singh,
Advocates.
versus
COMMISSIONER APPEALS CUSTOM AND
CENTRAL EXCISE & ORS. ..... Respondents
Through: Mr Anurag Ojha, Senior Standing
Counsel for R-2.
Mr Farman Ali, Senior Panel Counsel
with Mr Jitendra Kumar Tripathi,
Government Pleader for R-3
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MR JUSTICE MANOJ KUMAR OHRI
ORDER
% 27.04.2022 [Physical court hearing/ hybrid hearing (as per request)]
1. Ms Riya Soni, who appears for the petitioners, says the petitioners do not have the financial wherewithal to make a pre-deposit toward duty determined, as required under Section 129E of the Customs Act, 1962.
2. Mr Anurag Ojha, who appears on behalf of respondent no.2, says that there is no power of waiver conferred on the Court, insofar as pre-deposit of duty is concerned.
2.1. Ms Soni contends to the contrary and says that she wishes to place the relevant judgment(s) on record. Leave, in that behalf, is granted.
3. In the meanwhile, we direct the concerned District Magistrate to place a report before this Court, as regards the income and assets of the W.P.(C) 1242/2022 page 1 of 2 Signature Not Verified Signed By:VIPIN KUMAR RAI Signing Date:04.05.2022 16:55:13 petitioners.
3.1. As per the memo of parties, the petitioners are residents of District Hojai in the State of Assam.
4. The Registry will ensure that this order is served on the concerned District Magistrate via the District Court, which has jurisdiction over District Hojai in the State of Assam.
5. We may also note that the challenge to the constitutional vires of Section 129E of the Customs Act, 1962 has been repelled by the Supreme Court in Civil Appeal No. 1566/2022, via judgment dated 28.02.2022, titled Chandra Sekhar Jha v. Union of India & Anr. 2022 SCC OnLine SC 269. 5.1. Counsel for the petitioners will examine the above-referred judgment.
6. List the matter on 21.07.2022.
RAJIV SHAKDHER, J
MANOJ KUMAR OHRI, J
APRIL 27, 2022/g.joshi
Click here to check corrigendum, if any
W.P.(C) 1242/2022 page 2 of 2
Signature Not Verified
Signed By:VIPIN KUMAR RAI
Signing Date:04.05.2022
16:55:13