Disputed customs duty exemption case: Appellant's plea for waiver based on undue hardship allowed on appeal.

The appellant, a public limited company, imported goods exempted from customs duty under a specific notification. Authorities later claimed the goods were not exempt, imposing duty. The Tribunal granted a waiver of pre-deposit, which was challenged by Revenue. The Single Judge set aside the waiver, citing lack of pleading undue hardship. The appellant argued for waiver based on undue hardship, contending the goods were exempted. The appeal against the Single Judge's decision was allowed, restoring the Tribunal's order for the appeal to proceed promptly on merits.

---

---

Issues:
Challenge to order waiving pre-deposit in appeal filed against Commissioner of Appeals' decision.

Analysis:
The appellant, a public limited company, imported goods exempted from customs duty under a specific notification. However, after over two years, authorities issued a show cause notice claiming the goods were not exempt, leading to duty imposition. The appellant appealed the decision, seeking full waiver of pre-deposit. The Tribunal granted the waiver, which was challenged by the Revenue in a writ petition. The Single Judge set aside the Tribunal's order, citing lack of pleading undue hardship for full waiver. The appellant contended that the goods were exempted, challenging the jurisdiction of re-opening the proceedings after exemption grant. Referring to a Supreme Court judgment, the appellant argued that the waiver was justified, as insisting on pre-deposit would cause undue hardship and misery. The appellant's appeal against the Single Judge's order was allowed, setting aside the Single Judge's decision and restoring the Tribunal's order for the appeal to be heard on merits promptly.

---