https://www.taxtmi.com/caselaws?id=76967 In waiver of pre-deposit under the foreign exchange enactments, the Tribunal must first assess whether the appellant has made out a prima facie case and then consider undue hardship, balance of convenience, financial capacity, and irreparable loss on the material placed before it. A detailed merits inquiry is unnecessary, but the pleadings and supporting documents must be meaningfully applied to the facts. Because the Tribunal relied on an incorrect assumption about a confessional statement and failed to evaluate the evidence of hardship and medical necessity, the 20% pre-deposit condition was held unsustainable and complete dispensation from deposit was allowed. en-us Wed, 19 Aug 2009 00:00:00 +0530 Wed, 09 May 2012 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76967 In waiver of pre-deposit under the foreign exchange enactments, the Tribunal must first assess whether the appellant has made out a prima facie case and then consider undue hardship, balance of convenience, financial capacity, and irreparable loss on the material placed before it. A detailed merits inquiry is unnecessary, but the pleadings and supporting documents must be meaningfully applied to the facts. Because the Tribunal relied on an incorrect assumption about a confessional statement and failed to evaluate the evidence of hardship and medical necessity, the 20% pre-deposit condition was held unsustainable and complete dispensation from deposit was allowed. Case-Laws FEMA Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76967