https://www.taxtmi.com/caselaws?id=73419 Financial hardship can justify waiver of pre-deposit pending appeal where the applicant shows limited liquid assets, continuing losses, exhausted overdraft facilities and substantial outside borrowings, and the Department does not rebut that material. The immediate inquiry is whether payment of the disputed duty would cause undue hardship for the purpose of the proviso to the pre-deposit requirement, even if the legality of the duty demand remains unresolved. On those facts, the pre-deposit was dispensed with and stay against recovery of the demanded duty was granted. en-us Thu, 12 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73419 Financial hardship can justify waiver of pre-deposit pending appeal where the applicant shows limited liquid assets, continuing losses, exhausted overdraft facilities and substantial outside borrowings, and the Department does not rebut that material. The immediate inquiry is whether payment of the disputed duty would cause undue hardship for the purpose of the proviso to the pre-deposit requirement, even if the legality of the duty demand remains unresolved. On those facts, the pre-deposit was dispensed with and stay against recovery of the demanded duty was granted. Case-Laws Customs Thu, 12 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73419