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�...