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Delhi High Court - Orders

Ajay Sagar vs Principal Commissioner Of Customs ... on 19 May, 2023

Author: Yashwant Varma

Bench: Yashwant Varma, Dharmesh Sharma

                             $~2
                             *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         W.P.(C) 4386/2023
                                       AJAY SAGAR                                                                          ..... Petitioner
                                                                            Through:                 Mr. Deepak Gandhi, Mr. Sumit
                                                                                                     Jha, Mr. Prashant Mehra, Advs.

                                                                            versus

                                       PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)
                                                                                                                    ..... Respondent
                                                                            Through:                 Mr. Satish Kumar, Sr. Standing
                                                                                                     Counsel with Mr. Dhruv, Mr.
                                                                                                     A. Mandal, Advs.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE DHARMESH SHARMA
                                                                            ORDER

% 19.05.2023 CM APPL. 16892/2023 Allowed, subject to all just exceptions. Application shall stand disposed of.

W.P.(C) 4386/20231.

1. The record would reflect that the Court on 10 April 2023 had posited a query as to whether the respondent would consider the pre- deposit being reduced to Rs. 5 lakhs. Learned counsel appearing for the respondent, however, submits that in terms of Section 129A on the Customs Act, 1962, the pre-deposit has been mandatorily fixed at 7.5% of the duty ultimately imposed.

2. The Court also takes note of the first Proviso to that Section which stipulates that the amount required to be deposited shall not exceed Rs. 10 crores. The question which, therefore, arises is whether the pre-deposit as mandated in terms of Section 129A((i) can be either waived or reduced by the Court in exercise of its powers under Article This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2023 at 16:02:41 226 of the Constitution.

3. Learned counsel for the petitioner prays for time to address submissions on the aforesaid aspect.

4. List again on 19.07.2023.

5. The respondent may, in addition to the above, file its counter affidavit, if so chosen and advised, on or before the next date fixed.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

MAY 19, 2023 neha This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2023 at 16:02:41