https://www.taxtmi.com/caselaws?id=50714 Conditional customs exemption under Notification No. 30/97-Cus. depended on discharge of the export obligation within the prescribed time, and admitted non-fulfilment made the duty recoverable. In considering waiver of pre-deposit under Section 129E of the Customs Act, the materials on record did not establish such financial hardship as to justify a complete waiver. The appellants were therefore required to pre-deposit the duty for hearing of the appeal, while waiver of pre-deposit of penalty and stay of recovery were available only upon compliance. en-us Mon, 06 Aug 2001 00:00:00 +0530 Wed, 25 Aug 2010 15:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50714 Conditional customs exemption under Notification No. 30/97-Cus. depended on discharge of the export obligation within the prescribed time, and admitted non-fulfilment made the duty recoverable. In considering waiver of pre-deposit under Section 129E of the Customs Act, the materials on record did not establish such financial hardship as to justify a complete waiver. The appellants were therefore required to pre-deposit the duty for hearing of the appeal, while waiver of pre-deposit of penalty and stay of recovery were available only upon compliance. Case-Laws Customs Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50714