https://www.taxtmi.com/caselaws?id=281001 Undue hardship under the FEMA pre-deposit proviso extends beyond financial incapacity and may arise where full deposit is disproportionate in light of a strong prima facie challenge and surrounding circumstances. Assessment should consider the merits and strength of the challenge, balance of convenience, irreparable prejudice, and relevant conduct. Serious apparent errors in the impugned order or a reasonably strong prima facie case may justify reducing the deposit requirement, while allegations requiring examination may remain for determination in the statutory appeal. Partial dispensation can therefore preserve the appeal without granting complete waiver. 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 Undue hardship under the FEMA pre-deposit proviso extends beyond financial incapacity and may arise where full deposit is disproportionate in light of a strong prima facie challenge and surrounding circumstances. Assessment should consider the merits and strength of the challenge, balance of convenience, irreparable prejudice, and relevant conduct. Serious apparent errors in the impugned order or a reasonably strong prima facie case may justify reducing the deposit requirement, while allegations requiring examination may remain for determination in the statutory appeal. Partial dispensation can therefore preserve the appeal without granting complete waiver. Case-Laws FEMA Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281001