https://www.taxtmi.com/caselaws?id=87774 Duty-free imports under the advance licensing scheme were found prima facie liable to duty because the attached export obligations remained unfulfilled even after the extended period. On that basis, full waiver of pre-deposit was declined. Considering the appellants' profit-making status and the need to balance hardship against the revenue's interest, only partial dispensation was granted, with a substantial deposit directed and stay of recovery for the balance pending appeal. en-us Mon, 16 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87774 Duty-free imports under the advance licensing scheme were found prima facie liable to duty because the attached export obligations remained unfulfilled even after the extended period. On that basis, full waiver of pre-deposit was declined. Considering the appellants' profit-making status and the need to balance hardship against the revenue's interest, only partial dispensation was granted, with a substantial deposit directed and stay of recovery for the balance pending appeal. Case-Laws Central Excise Mon, 16 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87774