https://www.taxtmi.com/caselaws?id=226159 A pre-deposit waiver order under Section 129E of the Customs Act must reflect objective consideration of prima facie case, financial hardship and other relevant factors; a personal hearing is not mandatory merely because discretion is involved, but the authority must show application of mind and give reasons. An order that refers only to the revenue's prima facie case and balance of convenience, without addressing undue hardship, is unsustainable because it affects the right of appeal. The impugned pre-deposit direction was therefore set aside and the waiver application was remitted for fresh decision in accordance with law. en-us Thu, 04 Apr 2013 00:00:00 +0530 Fri, 08 Nov 2013 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226159 A pre-deposit waiver order under Section 129E of the Customs Act must reflect objective consideration of prima facie case, financial hardship and other relevant factors; a personal hearing is not mandatory merely because discretion is involved, but the authority must show application of mind and give reasons. An order that refers only to the revenue's prima facie case and balance of convenience, without addressing undue hardship, is unsustainable because it affects the right of appeal. The impugned pre-deposit direction was therefore set aside and the waiver application was remitted for fresh decision in accordance with law. Case-Laws Customs Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226159