Tecmax Electronics Vs Principal Commissioner of Customs (Import) (Delhi High Court)
Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
Facts- This is an appeal under Section 130 of the Customs Act, 1962, inter alia, challenging the impugned order dated 7th January, 2025 passed by the Central Excise and Service Tax Appellate Tribunal by which the appeal of the Appellant has been rejected on the ground that the pre-deposit has not been made by the Appellant.
Conclusion- Held that CESTAT does not have the power to admit appeal without the pre-deposit, however, this Court in exercise of writ jurisdiction may waive the same in rare circumstances, on a case to case basis. This Court is not inclined to grant waiver from pre-deposit in exercise of writ jurisdiction since the present case, in the opinion of the Court, is not a rare case necessitating interference. However, since there is a financial distress which is pleaded, the Appellant is permitted to pay the pre-deposit of Rs. 23,88,667/- within a period of six months with the CESTAT. If the said amount is deposited within six months, the appeal shall be restored to its original position. The appeal is disposed of in the above terms.
