https://www.taxtmi.com/caselaws?id=171494 The statutory right of appeal under customs law was treated as conditional on pre-deposit, and the appellate tribunal's order requiring only 25% deposit was upheld because it was discretionary, reasonable, and unsupported by any showing of undue hardship on relevant materials. A claim for exemption based on sick industrial company status was rejected, as the protection under the sickness legislation did not extend to the principal pre-deposit obligation in appellate proceedings. The limited pre-deposit direction was therefore maintained, with time enlarged for compliance and restoration of the appeal upon deposit. en-us Thu, 02 May 2013 00:00:00 +0530 Sat, 30 May 2015 15:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171494 The statutory right of appeal under customs law was treated as conditional on pre-deposit, and the appellate tribunal's order requiring only 25% deposit was upheld because it was discretionary, reasonable, and unsupported by any showing of undue hardship on relevant materials. A claim for exemption based on sick industrial company status was rejected, as the protection under the sickness legislation did not extend to the principal pre-deposit obligation in appellate proceedings. The limited pre-deposit direction was therefore maintained, with time enlarged for compliance and restoration of the appeal upon deposit. Case-Laws Customs Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171494