https://www.taxtmi.com/caselaws?id=268924 In considering waiver of pre-deposit under Section 129E of the Customs Act, the authority must evaluate whether insistence on deposit would cause undue hardship on the facts placed before it. The High Court noted that the Tribunal had not adequately addressed the petitioner's claim that its assets had been taken over and sold and that the machine was under a receiver, circumstances relevant to hardship. As that assertion was not effectively controverted, the hardship plea required proper consideration in the exercise of discretion. The refusal to grant full exemption was therefore interfered with, and the petitioner was directed to deposit 50% of the customs duty before the appeal could proceed. en-us Thu, 27 Aug 2015 00:00:00 +0530 Fri, 08 Jan 2016 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268924 In considering waiver of pre-deposit under Section 129E of the Customs Act, the authority must evaluate whether insistence on deposit would cause undue hardship on the facts placed before it. The High Court noted that the Tribunal had not adequately addressed the petitioner's claim that its assets had been taken over and sold and that the machine was under a receiver, circumstances relevant to hardship. As that assertion was not effectively controverted, the hardship plea required proper consideration in the exercise of discretion. The refusal to grant full exemption was therefore interfered with, and the petitioner was directed to deposit 50% of the customs duty before the appeal could proceed. Case-Laws Customs Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268924