https://www.taxtmi.com/caselaws?id=44699 Pre-deposit under Section 129E of the Customs Act is mandatory in principle, and waiver is an exception available only on showing undue hardship. The Tribunal's discretion to waive or reduce deposit may be exercised wholly or partly on terms protecting revenue. Here, the Tribunal gave a reasoned order granting partial relief by fixing deposit at 25% of the penalty amount, and it could have refused waiver altogether. No ground was made out in writ jurisdiction to interfere with that discretionary exercise, so the conditional waiver was upheld. en-us Thu, 14 Nov 1996 00:00:00 +0530 Sat, 03 Jul 2010 12:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44699 Pre-deposit under Section 129E of the Customs Act is mandatory in principle, and waiver is an exception available only on showing undue hardship. The Tribunal's discretion to waive or reduce deposit may be exercised wholly or partly on terms protecting revenue. Here, the Tribunal gave a reasoned order granting partial relief by fixing deposit at 25% of the penalty amount, and it could have refused waiver altogether. No ground was made out in writ jurisdiction to interfere with that discretionary exercise, so the conditional waiver was upheld. Case-Laws Customs Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44699