ORDER

This writ petition has been filed challenging the impugned order in original dated 25.03.2023 passed by the first respondent. Under the impugned order in original dated 25.03.2023, the petitioner has been imposed penalty both under Section 114 and 114AA of the Customs Act, 1962 .

2. The following are the undisputed facts:

a) Earlier, the very same petitioner had approached this Court challenging the very same order in original dated 25.03.2023 before this Court by filing writ petitions in W.P. Nos.17616, 17619 and 17626 of 2023;

b) By order dated 15.06.2023, the petitioner was directed to exercise the alternative statutory appellate remedy provided under the Customs Act, 1962 and disposed of the said writ petition;

c) The petitioner also exercised the statutory appellate remedy by preferring the statutory appeal, aggrieved by the order in original dated

25.03.2023 passed by the first respondent;

d) The petitioner, however, did not pay the statutory pre-deposit amount for exercising the said statutory appeal. The petitioner sought for waiver of the pre-deposit amount along with the main appeal;

e) However, the appellate authority dismissed the appeal filed by the petitioner on the