Legal principle

Interim relief in writ proceedings may be calibrated to the single operative paragraph of an Order-in-Original directing adjustment/appropriation of duty amounts, without disturbing the statutory pre-deposit obligation under Section 129E of the Customs Act, 1962.

Court decision

By a short interim order, the court stayed, until the next date of hearing, only that portion of the impugned order in paragraph 34(d) adjusting Rs.24,12,32,249 towards the Anti Dumping Duty demand, and posted the writ petition to 22.09.2026. The interim relief operated in the petitioner's favour but was strictly limited to the adjustment clause.

Facts

M/s.Huawei Telecommunications (India) Co. Pvt. Ltd. filed WP No.34407 of 2026 in the Madras High Court against the Principal Commissioner of Customs, Adjudication (SEZ and FTWZ), Chennai-III/Preventive Commissionerate and the Assistant Commissioner (Refunds). The writ petition challenged Order-in-Original No.118344/2026 dated 24.03.2026, specifically paragraph 34(d), which ordered adjustment/appropriation of INR 24,12,32,249 towards a demand of Anti Dumping Duty. An interlocutory application (WMP No.37798 of 2026) sought interim stay of that adjustment, save and except the statutory pre-deposit of 7.5% of the duty demanded, i.e., INR 94,11,608, payable under Section 129E of the Customs Act, 1962. The goods involved are not identified in the extract.

Key provisions

• Section 129E, Customs Act, 1962 — Deposit of certain percentage of duty demanded or penalty imposed before filing appeal