Deposit Under Protest Adjustable as Pre-Deposit for Custom Appeals: Delhi HC

Anoop Kumar Garg Vs Commissioner of Customs (Imports) (Delhi High Court) These two writ petitions were filed under Article 226 challenging the order dated 15 July 2025 of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), by which the Tribunal dismissed the petitioners’ appeals for non-payment of the statutory pre-deposit. The petitions arise from a Show Cause Notice (SCN) issued on 20 October 2022 by the Commissioner of Customs, Inland Container Depot, Tughlakabad, based on intelligence received from the Directorate of Revenue Intelligence, Delhi Zonal Unit. The intelligence...