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2016 (3) TMI 340 - GUJARAT HIGH COURTSeeking waiver of pre-deposit of duty - Section 129E of the Customs Act - Appellant was ordered to make pre-deposit of duty but it unable to do so results in refusal to grant further extension - Held that:- as the goods worth for more than the said amount of pre-deposit i.e. ₹ 5 Lacs is in the custody of the Department, no further condition of pre-deposit can be imposed under Section 129E of the Customs Act. Therefore, by taking into account the appellant's plea of financial hardship the condition of pre-deposit is deleted. - Decided in favour of appellant
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