HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2428 of 2026 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 (Mr. Usman, Proprietor of M/s Shipster Impex 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 Versus Counsel for Petitioner(s) : Akanksha Mishra Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi M/S Shipster Impex And Another .....Petitioner(s) Union Of India And 2 Others .....Respondent(s) 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." 4. Accordingly, the present writ petition is also disposed of on the same terms. May 6, 2026 Shiv WTAX No. 2428 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- SHIV KUMAR SHARMA High Court of Judicature at Allahabad