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Shubh Impex vs Union Of India & Ors. on 27 April, 2018

In Pioneer Corporation versus Union of India, 2016 (340) ELT 63 (Del), a Division Bench of this Court has held that the High Court while exercising writ jurisdiction under Article 226 of the Constitution can exercise discretion and reduce the pre-deposit in rare and deserving case, 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 The statute has not withdrawn or taken away the said power vested in the Writ Court, which should be exercised in rare but compelling and deserving cases, when the cause of justice requires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.
Delhi High Court Cites 3 - Cited by 10 - S Khanna - Full Document

Dunar Foods Ltd vs Cce, Ludhiana on 8 January, 2018

(c) Whether this Tribunal is having inherent powers to grant interim protection of such condition of mandatory pre-deposit for hearing the appeals, in the light of the decision of the Honble High Court of Punjab & Haryana under Punjab VAT Act, in the case of Punjab State Power Corporation (supra) consequently, the applicants are entitled for waiver of pre-deposit of impugned demands, during the pendency of the appeals.
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 3 - Full Document

M/S.Fashion Art House vs )The Union Of India on 31 October, 2018

The Court has referred to a decision in Pioneer Corporation vs. Union of India 2016 (340) ELT 63 (Del), wherein a Division Bench of this Court has held that the High Court while exercising writ jurisdiction under Article 226 of the Constitution can exercise discretion and reduce 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 The statute has not withdrawn or taken away the said power vested in the writ court, which should be exercised in rare but compelling and deserving cases when the cause of justice requires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.
Madras High Court Cites 6 - Cited by 0 - J N Banu - Full Document
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