1. Challenging the deficiency memo dated 6th March, 2025, the instant writ petition has been filed.

2. It is the petitioner’s case that although in course of investigation the petitioner had deposited a sum of Rs.30 lakhs and despite a portion of such amount being utilized by the petitioner for adjustment of the requirement of pre-deposit as required under Section 129E for maintaining an appeal under Section 128 (1) of the Customs Act, 1962 (hereinafter referred to as the “said Act”) and though in ordinary course upon the petitioner succeeding in the appeal such pre-deposit was required to be refunded to the petitioner upon the petitioner making an application, in the instant case, the aforesaid deficiency memo has been issued.

3. Mr. Das, learned senior advocate appearing in support of the writ petition has placed before this Court a supplementary affidavit to bring on record the relevant form no. CA -3 filled up and filed by the petitioner before the appellate authority for maintaining the appeal under the said Act. Let such supplementary affidavit filed in Court today be taken on record.

4. By referring to serial no. 14 of the above form and Section 129E of the said Act, it has