https://www.taxtmi.com/caselaws?id=48313 Writ interference with a discretionary pre-deposit order under the Customs Act is not justified unless the refusal of waiver is arbitrary, irrational, whimsical, or perverse. On the facts, the valuation dispute was at least arguable, the demand was not palpably erroneous, no financial hardship was pleaded to support total waiver, and the authority relied on sales to unrelated buyers and surrounding valuation material to fix a partial deposit. The direction for partial pre-deposit was therefore a permissible exercise of discretion, and complete waiver was not warranted. en-us Thu, 08 Dec 2005 00:00:00 +0530 Wed, 15 Sep 2010 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48313 Writ interference with a discretionary pre-deposit order under the Customs Act is not justified unless the refusal of waiver is arbitrary, irrational, whimsical, or perverse. On the facts, the valuation dispute was at least arguable, the demand was not palpably erroneous, no financial hardship was pleaded to support total waiver, and the authority relied on sales to unrelated buyers and surrounding valuation material to fix a partial deposit. The direction for partial pre-deposit was therefore a permissible exercise of discretion, and complete waiver was not warranted. Case-Laws Customs Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48313