Court has discretionary power to waive pre-deposit requirement in rare and deserving cases

Mohammed Akmam Uddin Ahmed Vs Commissioner Appeals Customs and Central Excise (Delhi High Court) Delhi High Court held that Court has the power to exercise discretion to waive requirement of pre-deposit of penalty in rare and deserving cases. Facts- The present Petition has been filed by the Petitioners, inter-alia, challenging the constitutional vires of Section 129E of the Customs Act, 1962 [hereinafter referred to as “the Act”] and seeking a direction to Respondents to admit the Appeal filed by the Petitioners without pre-deposit of the mandatory duty as stipulated in Section 129E of th...