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    <title>2002 (8) TMI 381 - CEGAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appellants&#039; request to modify the order and waive the pre-deposit, directing them to deposit the amounts within two weeks. The decision emphasized the importance of disclosing financial difficulties upfront in applications under Section 129E of the Customs Act and highlighted limitations on considering waiver of pre-deposit in parts. The Tribunal underscored the need to leave doubts in favor of the department in exemption notification cases and upheld the compliance deadline set for the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=102843</link>
      <description>The Tribunal dismissed the appellants&#039; request to modify the order and waive the pre-deposit, directing them to deposit the amounts within two weeks. The decision emphasized the importance of disclosing financial difficulties upfront in applications under Section 129E of the Customs Act and highlighted limitations on considering waiver of pre-deposit in parts. The Tribunal underscored the need to leave doubts in favor of the department in exemption notification cases and upheld the compliance deadline set for the appellants.</description>
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