https://www.taxtmi.com/caselaws?id=201669 Pre-deposit for entertaining an appeal under the Foreign Trade (Regulation and Development) Act, 1992 was found unjustified where the record showed prima facie compliance with the export obligation under the advance licence and a plausible explanation for delay in producing the original DEEC book. The appellate authority should have exercised its discretion to waive deposit because the materials indicated that no customs duty was likely leviable absent breach of the export obligation. The interim deposit condition was therefore set aside, full waiver was granted, and the statutory appeal was to be heard on merits without monetary deposit. en-us Thu, 22 Jul 2010 00:00:00 +0530 Thu, 27 Jan 2011 23:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201669 Pre-deposit for entertaining an appeal under the Foreign Trade (Regulation and Development) Act, 1992 was found unjustified where the record showed prima facie compliance with the export obligation under the advance licence and a plausible explanation for delay in producing the original DEEC book. The appellate authority should have exercised its discretion to waive deposit because the materials indicated that no customs duty was likely leviable absent breach of the export obligation. The interim deposit condition was therefore set aside, full waiver was granted, and the statutory appeal was to be heard on merits without monetary deposit. Case-Laws Customs Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201669