Pre-deposit waiver depends on undue hardship and prima facie merit; non-compliance with deposit conditions justifies denial of relief.

A statutory appeal under foreign exchange law remained subject to mandatory pre-deposit, and waiver could be granted only on a demonstrated case of undue hardship supported by a prima facie justification. The Court applied the settled factors of prima facie case, balance of convenience, irreparable loss, and protection of revenue, and found that the appellant produced no credible material to show financial hardship or a strong merits case. Because the appellant also failed to comply with the reduced deposit condition imposed by the Single Judge, dismissal of the writ petition for non-compliance was upheld.

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Issues: Whether the appellant was entitled to waiver of the pre-deposit condition in appeal and whether the writ petition could be dismissed for failure to comply with the order directing deposit of 25% of the penalty amount.

Analysis: The right of appeal under the foreign exchange law was a statutory right subject to the mandatory condition of deposit of the penalty, though the appellate authority could dispense with deposit where it would cause undue hardship. The Court applied the settled principles governing waiver of pre-deposit, namely prima facie case, balance of convenience, irreparable loss, and safeguarding the revenue. On the facts, the appellant failed to establish financial hardship with credible material and also did not show a strong prima facie case. The record indicated substantial evidence supporting the adjudication and even a conviction for non-deposit, while the appellant did not comply with the reduced condition imposed by the Single Judge. In these circumstances, the dismissal of the writ petition for non-compliance could not be faulted.

Conclusion: The request for waiver of pre-deposit was rejected and the dismissal of the writ petition for non-compliance was upheld.

Ratio Decidendi: Where a statutory appeal is conditioned on pre-deposit, waiver is discretionary and can be granted only on a demonstrated case of undue hardship supported by a prima facie justification, and failure to comply with the imposed condition entitles the appellate forum or writ court to decline relief.

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