https://www.taxtmi.com/caselaws?id=125437 Waiver of pre-deposit was granted pending disposal of the appeals because the applications raised common questions of law and fact and a prima facie review showed incomplete consideration of the clubbing of licences issued by the competent authorities. The record also indicated that the finding on alleged non-fulfilment of export obligation did not examine the nature of the exported goods or how the conditions of Notification No. 43/2002-Cus. were said to have been breached. In these circumstances, insisting on pre-deposit was considered likely to cause undue hardship, and waiver was found not to prejudice the Revenue. en-us Mon, 01 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 11:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125437 Waiver of pre-deposit was granted pending disposal of the appeals because the applications raised common questions of law and fact and a prima facie review showed incomplete consideration of the clubbing of licences issued by the competent authorities. The record also indicated that the finding on alleged non-fulfilment of export obligation did not examine the nature of the exported goods or how the conditions of Notification No. 43/2002-Cus. were said to have been breached. In these circumstances, insisting on pre-deposit was considered likely to cause undue hardship, and waiver was found not to prejudice the Revenue. Case-Laws Customs Mon, 01 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125437