Financial hardship and pre-deposit waiver justified where losses, doubtful receivables, and non-production showed undue hardship.

Complete waiver of pre-deposit was justified where the appellant showed substantial losses on a modest turnover, a large part of the outstanding credit was doubtful, and the factory was not in production, making deposit of the duty amount an undue financial hardship. The pre-deposit requirement was therefore waived in full and the appeal was listed for hearing.

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Issues: Whether the appellant was entitled to complete waiver of the pre-deposit requirement on the ground of financial hardship.

Analysis: The balance sheet showed substantial losses on a modest turnover, a large portion of the outstanding credit was treated as doubtful, and the factory was not in production. On these facts, insistence on pre-deposit of the duty amount would cause undue hardship.

Outcome: Complete waiver of pre-deposit was granted and the appeal was directed to be listed for hearing.

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