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    <title>2002 (1) TMI 66 - HIGH COURT AT CALCUTTA</title>
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    <description>The High Court set aside the Customs Excise &amp;amp; Gold (Control) Appellate Tribunal&#039;s order directing a pre-deposit of Rs. 10 lacs out of a duty demand of Rs. 86,54,835.69 and penalty of Rs. 9 lacs. The Court directed a fresh hearing without the pre-deposit requirement, emphasizing the importance of considering financial hardship and proper exercise of discretion by authorities in resolving the dispute over duty payment and penalty imposition.</description>
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