$~116 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4977/2026 M/S. FOR YOU MEDITECH .....Petitioner Through: Mr. D.S. Chadha, Adv. versus PRINCIPAL COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Ms. Shreya, Mr. Dhananjay Gautam, Mr. Akhil and Ms. Sakshi Chandna, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 27.07.2026 1. Through the present writ petition, the Petitioner prays for issuance of a direction to the Respondent to permit the Petitioner to file an appeal before the Commissioner (Appeals) without making the mandatory pre-deposit of 7.5% against the Order-in-Original dated 19.12.2025. 2. Learned Counsel representing the Petitioner admits that, as per Section 129E of the Customs Act, 1962, the Petitioner is required to make a pre-deposit of 7.5% of the penalty before pursuing the remedy of Appeal. However, he submits that a substantial penalty has been imposed upon the Petitioner and that the Adjudicating Authority has failed to consider the contentions raised by the petitioner. 3. In the considered view of the Court, once the statute itself prescribes a mandatory pre-deposit as a condition for maintaining an This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:32:58 appeal, this Court unless exceptional circumstances are made out, is not expected to waive the same. 4. Accordingly, the petitioner, if so advised, may avail the statutory remedy of appeal in accordance with law. 5. With the aforesaid observations, the present writ petition stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 27, 2026/kp/dg This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:32:58