https://www.taxtmi.com/caselaws?id=117502 The court denied the applicant's request to dispense with the pre-deposit of duty for imported liquor. The judges found no defects in the lower authorities' decisions and ruled that the appellants failed to establish a prima facie case for an unconditional grant of stay. However, considering the financial position presented, the court directed the applicant to deposit Rs. 2 lakhs within eight weeks. Upon this deposit, the pre-deposit of the remaining duty amount was waived, and its recovery was stayed. The judgment emphasizes the importance of procedural compliance and the impact of statutory provisions on requests for dispensation of pre-deposit amounts in customs cases. en-us Thu, 02 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 11:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117502 The court denied the applicant's request to dispense with the pre-deposit of duty for imported liquor. The judges found no defects in the lower authorities' decisions and ruled that the appellants failed to establish a prima facie case for an unconditional grant of stay. However, considering the financial position presented, the court directed the applicant to deposit Rs. 2 lakhs within eight weeks. Upon this deposit, the pre-deposit of the remaining duty amount was waived, and its recovery was stayed. The judgment emphasizes the importance of procedural compliance and the impact of statutory provisions on requests for dispensation of pre-deposit amounts in customs cases. Case-Laws Customs Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117502