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    <title>2009 (11) TMI 649 - MADRAS HIGH COURT</title>
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    <description>The Tribunal upheld the requirement for the petitioner to make a partial duty deposit within a specified timeframe for appeal consideration under the Customs Act, 1962. Despite considering the petitioner&#039;s financial difficulties, the Tribunal emphasized the need for a partial deposit for appeal processing, citing discretion based on a prima facie case, balance of convenience, and potential prejudice to the petitioner. The order disposed of the writ petition, directing the partial deposit and timely appeal resolution without additional payment demands, with no costs awarded and related matters closed.</description>
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    <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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      <title>2009 (11) TMI 649 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=211385</link>
      <description>The Tribunal upheld the requirement for the petitioner to make a partial duty deposit within a specified timeframe for appeal consideration under the Customs Act, 1962. Despite considering the petitioner&#039;s financial difficulties, the Tribunal emphasized the need for a partial deposit for appeal processing, citing discretion based on a prima facie case, balance of convenience, and potential prejudice to the petitioner. The order disposed of the writ petition, directing the partial deposit and timely appeal resolution without additional payment demands, with no costs awarded and related matters closed.</description>
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      <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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