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    <title>2000 (5) TMI 419 - CEGAT, CALCUTTA</title>
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    <description>Non-fulfilment of export obligations under an Advance Licence scheme was treated as sufficient to justify a substantial pre-deposit at the stay stage, because the reason for the failure was immaterial and no extension of the export period was shown to have been sought or granted. The applicants also did not plead financial hardship. On that basis, the Tribunal required a pre-deposit as a condition for hearing the appeals and stayed recovery of the balance duty and penalties only subject to compliance with the deposit direction.</description>
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      <description>Non-fulfilment of export obligations under an Advance Licence scheme was treated as sufficient to justify a substantial pre-deposit at the stay stage, because the reason for the failure was immaterial and no extension of the export period was shown to have been sought or granted. The applicants also did not plead financial hardship. On that basis, the Tribunal required a pre-deposit as a condition for hearing the appeals and stayed recovery of the balance duty and penalties only subject to compliance with the deposit direction.</description>
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