Delhi HC says Statutory Pre-Deposit Cannot Be Bypassed Through Writ Jurisdiction

A ₹3 crore Customs penalty was challenged before the Delhi High Court after the statutory appeal was rejected because the required 7.5% pre-deposit had not been made. The Court held that the statutory appellate mechanism could not ordinarily be bypassed through a writ petition and left all merits issues, including cross-examination and Section 108 statements, open for consideration by the competent appellate forum.