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    <title>2013 (1) TMI 619 - KERALA HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s order directing the petitioner to pre-deposit Rs.60 lakhs, finding that the Tribunal had considered the prima facie case and undue hardship adequately. The Court dismissed the writ petition, emphasizing the availability of an appellate remedy under Section 130 of the Customs Act and granting the petitioner six weeks to comply with the Tribunal&#039;s order.</description>
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      <title>2013 (1) TMI 619 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=220515</link>
      <description>The Court upheld the Tribunal&#039;s order directing the petitioner to pre-deposit Rs.60 lakhs, finding that the Tribunal had considered the prima facie case and undue hardship adequately. The Court dismissed the writ petition, emphasizing the availability of an appellate remedy under Section 130 of the Customs Act and granting the petitioner six weeks to comply with the Tribunal&#039;s order.</description>
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