https://www.taxtmi.com/caselaws?id=353485 The court upheld the Appellate Tribunal's decision to partially waive penalties for failure to file Bills of Entry, requiring the appellant to deposit a portion of the penalty amount and provide security for the balance due to financial credibility concerns. The court emphasized that at the pre-deposit stage, the tribunal assesses prima facie case and undue hardship, not the appeal's merits. The appeal and application for dispensation were dismissed, affirming the tribunal's order. en-us Wed, 29 Nov 2017 00:00:00 +0530 Fri, 05 Jan 2018 08:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353485 The court upheld the Appellate Tribunal's decision to partially waive penalties for failure to file Bills of Entry, requiring the appellant to deposit a portion of the penalty amount and provide security for the balance due to financial credibility concerns. The court emphasized that at the pre-deposit stage, the tribunal assesses prima facie case and undue hardship, not the appeal's merits. The appeal and application for dispensation were dismissed, affirming the tribunal's order. Case-Laws FEMA Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353485