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 The statute has not withdrawn or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.