Allahabad High Court
IMRAN AHMADversusUNION OF INDIA AND 2 OTHERS
- Decided
Holding
The appeal may be filed, numbered, and registered without the pre‑deposit, and may be treated as a defective proceeding pending further determination by the Commissioner (Appeals).
Summary
The petitioner, Imran Ahmad, filed a writ petition seeking to appeal an adjudication order passed under the Customs Act, 1962, and to obtain a direction for the respondent to decide his waiver application pending before the Commissioner (Appeals). The Court noted that a similar matter, Runway Impex & Anr. v. Union of India & 2 Ors., had been decided, allowing the filing, numbering, and registration of an appeal without the mandatory pre‑deposit of 7.5% of the disputed customs duty/penalty, treating such a filing as a defective proceeding. Relying on that precedent, the Court disposed of the present petition on the same terms, permitting the appeal to proceed without pre‑deposit and leaving the question of its ultimate entitlement to be decided by the Commissioner (Appeals). The petition was therefore dismissed.
Issues considered
- Whether the appellant can file an appeal against the Order‑in‑Original under the Customs Act without making the statutory pre‑deposit of 7.5% of the disputed duty/penalty.
Legislation cited
Subjects
- Customs duty
- Pre‑deposit
- Appeal procedure
- Waiver application
- Writ petition
- High Court of Allahabad
- Procedural law
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2563 of 2026
Imran Ahmad
.....Petitioner(s)
Versus
Union Of India And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Akanksha Mishra
Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Ms. Akanksha Mishra, learned counsel for the petitioner and Sri
Dhananjay Awasthi, learned counsel for the revenue.
2. Present writ petition raises a common legal issue. Visited with
Adjudication Order (Order-in-Original), passed under the provisions of the
Customs Act, 1962 (hereinafter referred to as 'the Act'), the petitioner intend
to file appeal, thereagainst. He also seeks direction upon respondent no. 2 to
decide the petitioner's waiver application filed alongwith his appeal (Imran
Ahmad Vs. Joint Commissioner, Customs Commissionerate, Noida) pending
before respondent no.2 against the Order-in-Original No. 51/JC/NOIDA-
CUS/2025-26 dated 28.11.2025.
3. In identical facts, M/s Runway Impex & Anr. Vs. Union of India & 2
Ors.; 2026:AHC:95732-DB has been disposed of vide order dated
28.04.2026 on the following terms:
"23. Accordingly, the writ petitions stand disposed of with the direction
that the proceeding being presented by the petitioner before the
Commissioner (Appeals), against the Order-in-Original dated
28.11.2025, must be allowed to be filed, numbered and thus registered,
without insisting on pre-deposit at the rate of 7.5% of the disputed
demand of customs duty/penalty, at that stage. Such proceeding may be
registered as a defective proceeding-for reason of pre-deposit not made
or proof of pre-deposit not produced, at that stage. The issue, whether
that appeal is to be 'entertained', may be considered by the Commissioner
(Appeals), on the quasi-judicial side, where that proceeding is
listed/placed before it, first."
WTAX No. 2563 of 2026
2
4. Accordingly, the present writ petition is also disposed of on the same
terms.
May 18, 2026
Bhanu
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
BHANU PRATAP KUSHWAHA
High Court of Judicature at Allahabad
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