$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2042/2026 and CM APPL. 9991/2026 M/S SEA QUEEN SHIPPING SERVICES P LTD. .....Petitioner Through: Mr. Amit Kumar, Adv. versus THE ADDITIONAL / JOINT COMMISSIONER OF CUSTOM (GR.1 AND 2), AND ANR .....Respondents Through: Mr. Subham Tyagi, SSC-CBIC with Ms. Navruti Ojha, Adv. for R-1. Mr. Akshat Agrawal, SPC with Mr. Raj Karn, Adv. for R-2. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 06.07.2026 1. In substance, the Writ Petition prays for exemption/reduction in the amount of pre-deposit for the purpose of filing appeal as is mandatory under Section 129(E) of the Customs Act, 1962 [hereinafter referred to as ‘Act’]. 2. A Coordinate Bench of this Court in CUSAA 121/2025 captioned M/s. Tecmax Electronics vs. The Principal Commissioner of Customs (Import), decided on 28.08.2025, had held that the Commissioner or Central Excise and Service Tax Appellate Tribunal [hereinafter referred to as ‘CESTAT’] has no power to admit appeal without the pre-deposit. 3. The Petitioner claims that he does not have the requisite funds i.e. disposal for pre-deposit as mandatory under Section 129(E) of the Act. 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 08/07/2026 at 12:12:58 4. This Court has considered the parties submissions, however, in view of the findings in the judgment M/s. Tecmax Electronics (supra) and more particularly, considering the fact that the Petitioner has failed to make out an exceptional case, this Court does not find merits to interfere in the matter. 5. The present Writ Petition, along with pending application, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 06, 2026/sp/kb 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 08/07/2026 at 12:12:58