https://www.taxtmi.com/caselaws?id=202647 The appellant, a public limited company, imported goods exempted from customs duty under a specific notification. Authorities later claimed the goods were not exempt, imposing duty. The Tribunal granted a waiver of pre-deposit, which was challenged by Revenue. The Single Judge set aside the waiver, citing lack of pleading undue hardship. The appellant argued for waiver based on undue hardship, contending the goods were exempted. The appeal against the Single Judge's decision was allowed, restoring the Tribunal's order for the appeal to proceed promptly on merits. en-us Fri, 13 Aug 2010 00:00:00 +0530 Fri, 08 Apr 2011 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202647 The appellant, a public limited company, imported goods exempted from customs duty under a specific notification. Authorities later claimed the goods were not exempt, imposing duty. The Tribunal granted a waiver of pre-deposit, which was challenged by Revenue. The Single Judge set aside the waiver, citing lack of pleading undue hardship. The appellant argued for waiver based on undue hardship, contending the goods were exempted. The appeal against the Single Judge's decision was allowed, restoring the Tribunal's order for the appeal to proceed promptly on merits. Case-Laws Customs Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202647