Bhola Yadav Vs Commissioner of Customs (Delhi High Court)
Delhi High Court waived the mandatory pre-deposit of ₹11.2 lakh under Section 129E of the Customs Act, citing the petitioner’s suspension, low income, and service background in the Assam Rifles.
The Delhi High Court, in the case of Bhola Yadav Vs. Commissioner of Customs, dealt with a petition filed under Article 226 of the Constitution of India challenging an order that imposed a penalty of on the petitioner, a sepoy in the Assam Rifles. The court was specifically asked to consider waiving the mandatory pre-deposit required under Section 129E of the Customs Act, 1962, for filing an appeal, a requirement the petitioner claimed he could not afford due to his financial circumstances and suspension from duty.
Allegations and Petitioner’s Role
The case stems from an allegation of gold smuggling involving one Mr. Rahul Kumar. The petitioner, Bhola Yadav, a sepoy in the Assam Rifles, was implicated for allegedly assisting Mr. Kumar. The basis for imposing the penalty was a statement given by a third party, Mr. Pradeep Kumar.
The petitioner had already been suspended from his duty by the Directorate General, Assam Rifles, on June 12, 2023. He had filed an appeal against the penalty order but was unable to satisfy the statutory condition of mandatory pre-deposit as stipulated by the Customs Act. His limited prayer before the High Court was for a waiver of this pre-deposit requirement, citing his financial distress while under suspension.
