https://www.taxtmi.com/caselaws?id=76567 An order directing pre-deposit under Customs law was treated as appealable where it had practical finality, including the consequence of automatic dismissal on default, so the High Court held the appeal maintainable. The pre-deposit requirement was also examined on a case-specific basis, balancing prima facie merit, hardship, conduct and protection of revenue. On the facts, the company's takeover by the State Financial Corporation and partial compliance already made justified only partial relief, so the cash deposit was reduced and the balance was allowed to be secured otherwise, subject to Tribunal satisfaction. en-us Thu, 18 Dec 2008 00:00:00 +0530 Tue, 06 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76567 An order directing pre-deposit under Customs law was treated as appealable where it had practical finality, including the consequence of automatic dismissal on default, so the High Court held the appeal maintainable. The pre-deposit requirement was also examined on a case-specific basis, balancing prima facie merit, hardship, conduct and protection of revenue. On the facts, the company's takeover by the State Financial Corporation and partial compliance already made justified only partial relief, so the cash deposit was reduced and the balance was allowed to be secured otherwise, subject to Tribunal satisfaction. Case-Laws Customs Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76567