DELHI HIGH COURT DISMISSED PLEA SEEKING DIRECTIONS FOR PREDEPOSIT WAIVER: ACTIVE INVOLVEMENT IN CUSTOMS DUTY EVASION

The Delhi High Court in the case Ajay Sagar Versus Principal Commissioner Of Customs (Import) observed while dismissing the plea moved wherein seeking directions for waiver of the predeposit requirement as it is being placed in terms of Section 129E of the Customs Act, 1962.

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The court noted that the case of the petitioner does not fall under the category of the rare and exceptional cases.

The bench comprising of Justice Yashwant Varma and Justice Dharmesh Sharma in the case observed and has stated that the petitioner was complicit and is actively being involved in the evasion of duty and the intent of these parties to mis-declare imports while acting in concert.

In the present case, the respondent or department came to the conclusion that various importers which include M/s M.M. Enterprises, were illegally importing worn clothing and the electronic goods by mis declaring them to be the assorted printed books.

However, the Directorate of Revenue Intelligence officers, on the basis of inputs received, came to the opinion that those importers were deliberately adopting the means to evade payment of appropriate customs duty.