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    <title>2014 (4) TMI 1090 - CALCUTTA HIGH COURT</title>
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    <description>The Tribunal&#039;s order, directing the petitioner to pre-deposit 25% of the duty demand without considering the prima facie case and rejecting the claim of financial hardship, was set aside. The judgment emphasized the need for reasoned orders and instructed the Tribunal to reconsider the waiver of pre-deposit, considering both the merits of the case and the petitioner&#039;s financial capacity. The petitioner was prohibited from transferring assets pending appeal, and the Tribunal was tasked to ensure revenue interests were protected. The appeal process was to be expedited, ideally within 8 weeks.</description>
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    <pubDate>Wed, 30 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 1090 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=177470</link>
      <description>The Tribunal&#039;s order, directing the petitioner to pre-deposit 25% of the duty demand without considering the prima facie case and rejecting the claim of financial hardship, was set aside. The judgment emphasized the need for reasoned orders and instructed the Tribunal to reconsider the waiver of pre-deposit, considering both the merits of the case and the petitioner&#039;s financial capacity. The petitioner was prohibited from transferring assets pending appeal, and the Tribunal was tasked to ensure revenue interests were protected. The appeal process was to be expedited, ideally within 8 weeks.</description>
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