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DELHI HIGH COURT
D.N.PATEL, PRATEEK JALAN
Dish TV India Limited – Appellant
Versus
Union of India – Respondent


Table of Content
1. writ petition details and nature of appeals (Para 2 , 3 , 4 , 5 , 6)
2. mandatory pre-deposit provisions in customs act (Para 8 , 9)
3. constitutional validity of pre-deposit clauses (Para 10 , 11 , 12)
4. assessment of petitioner’s financial capability (Para 13 , 14 , 15 , 16)
5. dismissal of writ petition (Para 18 , 19)

JUDGMENT

D.N. Patel, Chief Justice (Oral)--Proceedings of the matter have been conducted through video conferencing.

2. This writ petition has been preferred with the following prayers:

    "1) Issue a writ and/or order and/or a direction including a writ in the nature of Mandamus directing the Respondent No.2 to entertain the appeals filed by the Petitioner by dispensing with the Petitioner requiring to deposit a further amount of INR 3,23,53,823/- being the balance of 7.5% of the assessed duty under Section 129 A of the CUSTOMS ACT , 1962, in regard to the appeal against Order-in-Original No. No. 02/VKP(02) ADG (Adj.)/DRI/N.Delhi/2020-21 dated 28.04.2020, passed by Respondent No. 3

And/or

    2) Issue a writ and/or order and/or a direction including a writ in the nature of Mandamus directing that the amount totaling To INR 16,00,00,000/- deposited by the

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