Home Case Index All Cases Customs Customs + HC Customs - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 318 - HC - CustomsWaiver of pre-deposit – undue hardship – exemption denied by dept – Tribunal granted waiver of pre-deposit – however Single Judge of the HC allowed Dept petition on the ground that only in circumstances of undue hardship, such a power could be exercised by the Tribunal – Held that: - there is no liability to pay tax, merely because the authorities took a contrary view in an appeal - Tribunal granting complete waiver of pre-deposit was legal and justified - appeal is allowed
|