https://www.taxtmi.com/caselaws?id=208721 Dispensation of pre-deposit of FEMA penalties is available only on a showing of undue hardship, and the Tribunal must still protect revenue by imposing suitable conditions. Mere financial difficulty is insufficient; the applicant must demonstrate hardship beyond ordinary inconvenience. In considering waiver requests, the Tribunal must act judicially with regard to the prima facie case and the interest of revenue. On the facts noted, the penalties were lower than the amounts involved in the alleged contravention, and the Tribunal's refusal to waive deposit was upheld. en-us Fri, 27 Aug 2010 00:00:00 +0530 Fri, 27 Jan 2012 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208721 Dispensation of pre-deposit of FEMA penalties is available only on a showing of undue hardship, and the Tribunal must still protect revenue by imposing suitable conditions. Mere financial difficulty is insufficient; the applicant must demonstrate hardship beyond ordinary inconvenience. In considering waiver requests, the Tribunal must act judicially with regard to the prima facie case and the interest of revenue. On the facts noted, the penalties were lower than the amounts involved in the alleged contravention, and the Tribunal's refusal to waive deposit was upheld. Case-Laws FEMA Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208721