https://www.taxtmi.com/caselaws?id=281001 The article explains that undue hardship under the pre-deposit proviso to Section 19 of FEMA is not limited to financial incapacity. It states that waiver or reduction of pre-deposit may also depend on the strength of the prima facie case, balance of convenience, risk of irreparable prejudice, and other relevant circumstances. It further notes that insisting on full pre-deposit may itself be disproportionate where the impugned order appears seriously flawed or the appellant shows a strong challenge. On the facts discussed, only partial relief was granted, with a reduced deposit required before the appeal could proceed. en-us Thu, 24 Feb 2005 00:00:00 +0530 Thu, 30 May 2019 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281001 The article explains that undue hardship under the pre-deposit proviso to Section 19 of FEMA is not limited to financial incapacity. It states that waiver or reduction of pre-deposit may also depend on the strength of the prima facie case, balance of convenience, risk of irreparable prejudice, and other relevant circumstances. It further notes that insisting on full pre-deposit may itself be disproportionate where the impugned order appears seriously flawed or the appellant shows a strong challenge. On the facts discussed, only partial relief was granted, with a reduced deposit required before the appeal could proceed. Case-Laws FEMA Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281001