$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011102042025 + W.P.(C) 3789/2026, CM APPL. 18550/2026 ANURAG TIWARI .....Petitioner Through: Petitioner in-person. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 16.09.2026 1. The Petitioner appears in-person before the Court and submits that he does not dispute the availability of alternative statutory remedy of appeal. However, he seeks exemption from depositing the mandatory pre-deposit. 2. It is evident that the Customs Act, 1962 (to be read as Act of 1962) does not provide for any exception or exemption or relaxation from the requirement of pre-deposit. As per Section 129E of the Act of 1962, the Petitioner is only required to deposit 7.5% of the duty or penalty imposed, if any. 3. Keeping in view the aforesaid position, the Petitioner is relegated to avail the alternate statutory remedy of appeal. 4. With these observations, the present Petition, along with pending application, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 16, 2026 jai/hr 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 19/09/2026 at 11:46:53