https://www.taxtmi.com/caselaws?id=270636 The High Court upheld the Tribunal's order requiring the appellants to make pre-deposits, emphasizing the importance of considering undue hardship and safeguarding Revenue interests. The court found that the Tribunal appropriately evaluated the prima facie case, dismissing the appellants' claims of arbitrary exercise of power. Specific pleadings of undue hardship were deemed necessary for waiver applications. Differentiation in waiver amounts based on duty and penalty imposition was considered justified, leading to the dismissal of all related appeals. en-us Tue, 27 Oct 2015 00:00:00 +0530 Wed, 04 May 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270636 The High Court upheld the Tribunal's order requiring the appellants to make pre-deposits, emphasizing the importance of considering undue hardship and safeguarding Revenue interests. The court found that the Tribunal appropriately evaluated the prima facie case, dismissing the appellants' claims of arbitrary exercise of power. Specific pleadings of undue hardship were deemed necessary for waiver applications. Differentiation in waiver amounts based on duty and penalty imposition was considered justified, leading to the dismissal of all related appeals. Case-Laws Customs Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270636