$~1, 14, 18 & 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9384/2026 AMAR SINGH AND SONS TREE NUTS LLP .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondent Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. (14) + W.P.(C) 10076/2026, CM APPL. 46874/2026, CM APPL. 46875/2026 KAWAL BIR SINGH .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondent Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. (18) + W.P.(C) 10102/2026, CM APPL. 46953/2026, CM APPL. 46954/2026 AVELOK SINGH .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondents Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. (20) + W.P.(C) 10107/2026, CM APPL. 47007/2026, CM APPL. 47008/2026 UNITED SEAIR PRIVATE LIMITED .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. 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 28/07/2026 at 11:42:36 versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondents Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R

% 24.07.2026 1. The Petitioner has filed the present writ petition challenging the Order dated 25.03.2026. The principal grievance of the Petitioner is confined to the requirement of making the mandatory pre-deposit prescribed under Section 129E of the Customs Act, 1962, for maintaining an appeal before the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"). 2. The brief facts, as borne out from the record, are that the impugned order dated 25.03.2026 has been passed against the Petitioner. The Petitioner has a statutory remedy of appeal before the CESTAT against the said order. However, instead of availing the said remedy, the Petitioner has approached this Court seeking waiver or reduction of the mandatory pre-deposit prescribed under Section 129E of the Customs Act, 1962. 3. Learned counsel appearing for the Petitioner very fairly submits that the Petitioner has a statutory remedy of filing an appeal before the CESTAT against the Order dated 25.03.2026. In fact, in the present writ petition, the Petitioner has prayed for waiver or reduction of the mandatory pre-deposit prescribed under Section 129E of the Customs Act, 1962. 4. A plain reading of Section 129E of the Customs Act, 1962 makes it evident that the requirement of pre-deposit at the prescribed rate of 7.5% is mandatory and that there is no provision under the Act for reducing the 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 28/07/2026 at 11:42:36 same. The language employed in Section 129E leaves no scope for any discretion in this regard. 5. Learned counsel for the Petitioner further submits that, on the basis of the same investigation, the Petitioner is being made liable twice. This aspect can appropriately be examined by the CESTAT while adjudicating the appeal. 6. In view of the aforesaid, the Petitioner, if so advised, may avail the statutory remedy of appeal before the CESTAT. 7. Accordingly, the present petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026 Pallavi/rm 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 28/07/2026 at 11:42:36

$~1, 14, 18 & 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9384/2026 AMAR SINGH AND SONS TREE NUTS LLP .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondent Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. (14) + W.P.(C) 10076/2026, CM APPL. 46874/2026, CM APPL. 46875/2026 KAWAL BIR SINGH .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondent Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. (18) + W.P.(C) 10102/2026, CM APPL. 46953/2026, CM APPL. 46954/2026 AVELOK SINGH .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondents Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. (20) + W.P.(C) 10107/2026, CM APPL. 47007/2026, CM APPL. 47008/2026 UNITED SEAIR PRIVATE LIMITED .....Petitioner Through: Mr. Pradeep Singh Rawat, Adv. 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 28/07/2026 at 11:42:36 versus THE PRINCIPAL COMMISSIONER OF CUSTOMS AND ANR .....Respondents Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar Gaur, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R

% 24.07.2026 1. The Petitioner has filed the present writ petition challenging the Order dated 25.03.2026. The principal grievance of the Petitioner is confined to the requirement of making the mandatory pre-deposit prescribed under Section 129E of the Customs Act, 1962, for maintaining an appeal before the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"). 2. The brief facts, as borne out from the record, are that the impugned order dated 25.03.2026 has been passed against the Petitioner. The Petitioner has a statutory remedy of appeal before the CESTAT against the said order. However, instead of availing the said remedy, the Petitioner has approached this Court seeking waiver or reduction of the mandatory pre-deposit prescribed under Section 129E of the Customs Act, 1962. 3. Learned counsel appearing for the Petitioner very fairly submits that the Petitioner has a statutory remedy of filing an appeal before the CESTAT against the Order dated 25.03.2026. In fact, in the present writ petition, the Petitioner has prayed for waiver or reduction of the mandatory pre-deposit prescribed under Section 129E of the Customs Act, 1962. 4. A plain reading of Section 129E of the Customs Act, 1962 makes it evident that the requirement of pre-deposit at the prescribed rate of 7.5% is mandatory and that there is no provision under the Act for reducing the 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 28/07/2026 at 11:42:36 same. The language employed in Section 129E leaves no scope for any discretion in this regard. 5. Learned counsel for the Petitioner further submits that, on the basis of the same investigation, the Petitioner is being made liable twice. This aspect can appropriately be examined by the CESTAT while adjudicating the appeal. 6. In view of the aforesaid, the Petitioner, if so advised, may avail the statutory remedy of appeal before the CESTAT. 7. Accordingly, the present petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026 Pallavi/rm 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 28/07/2026 at 11:42:36