https://www.taxtmi.com/caselaws?id=207378 Waiver of pre-deposit under Section 129E of the Customs Act is not automatic and requires material showing undue hardship. The High Court noted that mere assertions of financial difficulty, without supporting evidence, are insufficient to justify dispensation of pre-deposit. It also found no adequate basis to conclude that the petitioner had established a strong prima facie case for complete waiver, and the Tribunal's order was not invalid merely because it directed pre-deposit. The challenge to the pre-deposit direction therefore failed, and the petitioner was not entitled to waiver. en-us Fri, 15 Jul 2011 00:00:00 +0530 Tue, 10 Apr 2012 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207378 Waiver of pre-deposit under Section 129E of the Customs Act is not automatic and requires material showing undue hardship. The High Court noted that mere assertions of financial difficulty, without supporting evidence, are insufficient to justify dispensation of pre-deposit. It also found no adequate basis to conclude that the petitioner had established a strong prima facie case for complete waiver, and the Tribunal's order was not invalid merely because it directed pre-deposit. The challenge to the pre-deposit direction therefore failed, and the petitioner was not entitled to waiver. Case-Laws Customs Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207378