https://www.taxtmi.com/caselaws?id=104193 In an application for waiver of pre-deposit and stay of recovery, the applicants failed to show payment of the Special Additional Duty or any prior decision in their favour on imported garlic covered by Notification No. 56/98-Cus. The Tribunal adopted a lenient approach for the limited purpose of Section 129E of the Customs Act, 1962, but noted that no financial hardship had been pleaded. Full waiver was therefore declined, recovery of the penalties was stayed, and the applicants were directed to deposit the Special Additional Duty within six weeks and report compliance. en-us Mon, 08 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104193 In an application for waiver of pre-deposit and stay of recovery, the applicants failed to show payment of the Special Additional Duty or any prior decision in their favour on imported garlic covered by Notification No. 56/98-Cus. The Tribunal adopted a lenient approach for the limited purpose of Section 129E of the Customs Act, 1962, but noted that no financial hardship had been pleaded. Full waiver was therefore declined, recovery of the penalties was stayed, and the applicants were directed to deposit the Special Additional Duty within six weeks and report compliance. Case-Laws Customs Mon, 08 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104193