https://www.taxtmi.com/caselaws?id=349563 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's orders, dismissing appeals challenging a stay order, modification order, and consequential order. The Tribunal required partial deposits for waiver of duty and penalties, citing evidence of under-declared imports and disputed transactions. Financial hardship claims lacked substantiation, and procedural non-compliance was noted. The Court affirmed the discretionary nature of the orders, emphasizing evidence-based findings and denying modifications. The judgment underscored the significance of accurate transaction values and upheld the Tribunal's decisions based on prima facie evidence. en-us Mon, 25 Sep 2017 00:00:00 +0530 Tue, 17 Oct 2017 08:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349563 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's orders, dismissing appeals challenging a stay order, modification order, and consequential order. The Tribunal required partial deposits for waiver of duty and penalties, citing evidence of under-declared imports and disputed transactions. Financial hardship claims lacked substantiation, and procedural non-compliance was noted. The Court affirmed the discretionary nature of the orders, emphasizing evidence-based findings and denying modifications. The judgment underscored the significance of accurate transaction values and upheld the Tribunal's decisions based on prima facie evidence. Case-Laws Customs Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349563