https://www.taxtmi.com/caselaws?id=30331 SC held that principles permitting waiver of pre-deposit under Section 19(1) must yield to fairness, legality and public interest; interim relief is available where denial would cause public mischief, grave irreparable injury or undermine faith in administration. Tribunal must assess both "undue hardship" and conditions to safeguard realization of penalty, weighing proportionality of the burden against compliance benefits. On the facts, the Tribunal correctly required examination of material; the respondent had deposited the directed amount, and the Tribunal may stipulate appropriate security for the balance demanded to safeguard penalty realization. en-us Thu, 21 Aug 2008 00:00:00 +0530 Tue, 04 Nov 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30331 SC held that principles permitting waiver of pre-deposit under Section 19(1) must yield to fairness, legality and public interest; interim relief is available where denial would cause public mischief, grave irreparable injury or undermine faith in administration. Tribunal must assess both "undue hardship" and conditions to safeguard realization of penalty, weighing proportionality of the burden against compliance benefits. On the facts, the Tribunal correctly required examination of material; the respondent had deposited the directed amount, and the Tribunal may stipulate appropriate security for the balance demanded to safeguard penalty realization. Case-Laws Customs Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30331