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    <title>2014 (9) TMI 447 - Calcutta High Court</title>
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    <description>The Court quashed the Tribunal&#039;s order rejecting the petitioner&#039;s waiver application for duty deposit, remitting the matter back for re-consideration within three weeks. The Court found the Tribunal failed to consider undue hardship and revenue interest adequately, noting the distinct nature of the remission order from duty confirmation. The petitioner&#039;s arguments on undue hardship were acknowledged, and the Court highlighted the Tribunal&#039;s oversight in assessing key factors before denying the waiver.</description>
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    <pubDate>Wed, 29 Jan 2014 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 447 - Calcutta High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=251421</link>
      <description>The Court quashed the Tribunal&#039;s order rejecting the petitioner&#039;s waiver application for duty deposit, remitting the matter back for re-consideration within three weeks. The Court found the Tribunal failed to consider undue hardship and revenue interest adequately, noting the distinct nature of the remission order from duty confirmation. The petitioner&#039;s arguments on undue hardship were acknowledged, and the Court highlighted the Tribunal&#039;s oversight in assessing key factors before denying the waiver.</description>
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      <pubDate>Wed, 29 Jan 2014 00:00:00 +0530</pubDate>
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