Waiver of pre-deposit is not tenable on account of financial inability

Prem Kumar Ojha Vs Commissioner of Customs (CESTAT Delhi)

The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v. Commissioner of Customs-Jaipur I [Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon’ble Supreme Court and High Courts, condonation of pre-deposit is not feasible.

Facts:

The Miscellaneous Application is being filed against the Order-in-Original No. 02/2021 dated February 05, 2021 passed by Commissioner of Customs-Jaipur I (“the Respondent”) wherein the Hon’ble CESTAT (“the Office”) sent repeated communications to M/s Prem Kumar Ojha (“the Appellant”), for personal hearing along with intimation for payment of pre-deposit, failing which the appeal would be dismissed. The Appellant did not turn up on any dates provided by the office, neither deposited the said pre-deposit amount.

However, on record the Appellant had sought waiver of the pre-deposit based on the judgement of the Supreme Court in Canon India Pvt. Ltd. v/s Commissioner of Customs [Civil Appeal No.1827 of 2018 dated March 09, 2021]. Further, the Appellant sighted financial inability and personal problems as the reason for non-payment of pre-deposit.

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