https://www.taxtmi.com/caselaws?id=48050 The Supreme Court remitted the matter to the Tribunal for fresh consideration, emphasizing the need to balance statutory requirements with equitable considerations in pre-deposit cases. The appeal was allowed to this extent, highlighting the failure of the Tribunal and High Court to properly apply Section 129E concerning undue hardship and custody of goods. The directive was to expedite the process, indicating a requirement for judicial bodies to consider both legal mandates and fairness in such cases. en-us Tue, 18 Sep 2007 00:00:00 +0530 Thu, 29 Oct 2015 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48050 The Supreme Court remitted the matter to the Tribunal for fresh consideration, emphasizing the need to balance statutory requirements with equitable considerations in pre-deposit cases. The appeal was allowed to this extent, highlighting the failure of the Tribunal and High Court to properly apply Section 129E concerning undue hardship and custody of goods. The directive was to expedite the process, indicating a requirement for judicial bodies to consider both legal mandates and fairness in such cases. Case-Laws Customs Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48050