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2011 (7) TMI 385 - HC - CustomsWaiver of pre-deposit - Second respondent had submitted that the petitioner had not raised, specifically, the ground of 'financial hardship', as mentioned in Section 129E of the Customs Act, 1962 - Further, no materials had been placed before the first respondent to substantiate the contentions raised on behalf of the petitioner - The application filed on behalf of the petitioner, for the waiver of pre-deposit of penalty, is bereft of facts and particulars - Even if it could be accepted that the petitioner had made certain averments regarding its financial difficulties it would not be entitled to the relief of waiver of pre-deposit of penalty, as such averments had not been substantiated with sufficient evidence - The order of the first respondent cannot be held to be erroneous and invalid only on the ground that it does not give sufficient reasons for denying the request of the petitioner, for the waiver of pre-deposit of penalty - Decided against the assessee.
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