https://www.taxtmi.com/caselaws?id=30406 A Tribunal may waive pre-deposit and direct disposal of an appeal on merits where it has already taken a reasoned view on the same legal issue and finds a strong prima facie case against retrospective anti-dumping duty. In provisional assessment under the Customs Act, the Court found no irregularity in the Tribunal following its earlier view, noted that the revenue quantum alone was not a ground for interference, and recognised the Tribunal's jurisdiction under Section 129B. The order dispensing with pre-deposit was therefore upheld, and the appeal was to proceed on merits without insisting on pre-deposit. en-us Thu, 07 Feb 2008 00:00:00 +0530 Tue, 26 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30406 A Tribunal may waive pre-deposit and direct disposal of an appeal on merits where it has already taken a reasoned view on the same legal issue and finds a strong prima facie case against retrospective anti-dumping duty. In provisional assessment under the Customs Act, the Court found no irregularity in the Tribunal following its earlier view, noted that the revenue quantum alone was not a ground for interference, and recognised the Tribunal's jurisdiction under Section 129B. The order dispensing with pre-deposit was therefore upheld, and the appeal was to proceed on merits without insisting on pre-deposit. Case-Laws Customs Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30406