Tribunal Denies Waiver of Pre-Deposit for Appellants in Software Import Case Due to Duty Liability Reduction Efforts.

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....Import of software - customised software or embedded with the hardware - If the appellants have put themselves in a situation wherein they have committed an offence to reduce the duty liability in their anxiety to become lowest bidders, it would not be appropriate for the Tribunal to lend a helping hand to them by waiving the requirement of pre deposit - AT....