https://www.taxtmi.com/caselaws?id=167390 The Tribunal rejected the appellant's application under Section 129E of the Customs Act, 1962, seeking a stay of the penalty deposit pending appeal. Emphasizing that undue hardship should be financial in nature and not based on the strength of the case, the Tribunal dismissed the application, stating that the appeal would proceed for disposal if the deposits were not made within the given timeframe. en-us Tue, 30 Apr 1985 00:00:00 +0530 Thu, 18 Dec 2014 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167390 The Tribunal rejected the appellant's application under Section 129E of the Customs Act, 1962, seeking a stay of the penalty deposit pending appeal. Emphasizing that undue hardship should be financial in nature and not based on the strength of the case, the Tribunal dismissed the application, stating that the appeal would proceed for disposal if the deposits were not made within the given timeframe. Case-Laws Customs Tue, 30 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167390