https://www.taxtmi.com/caselaws?id=202149 The Supreme Court set aside the Division Bench's order directing the appellant to deposit Rs.20,00,000 for each appeal due to penalty imposition in an export business case. The Court emphasized the Appellate Authority's discretion to waive pre-deposit based on undue hardship, finding the enhancement to Rs.20,00,000 improper. The appellant was directed to deposit Rs.5,00,000 within two months, leading to the quashing of penalty orders and a fresh hearing of the appeals on merits, with no costs incurred. en-us Sun, 21 Feb 2010 00:00:00 +0530 Tue, 01 Mar 2011 22:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202149 The Supreme Court set aside the Division Bench's order directing the appellant to deposit Rs.20,00,000 for each appeal due to penalty imposition in an export business case. The Court emphasized the Appellate Authority's discretion to waive pre-deposit based on undue hardship, finding the enhancement to Rs.20,00,000 improper. The appellant was directed to deposit Rs.5,00,000 within two months, leading to the quashing of penalty orders and a fresh hearing of the appeals on merits, with no costs incurred. Case-Laws Customs Sun, 21 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202149