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2014 (5) TMI 162 - MADRAS HIGH COURTWaiver of pre-deposit - tribunal dismissed the appeal for non deposit of an amount as per stay order - Liability to pay import duty – Non-fulfillment of export obligation - Held That:- Tribunal found that there was no prima facie case and export obligation was not fulfilled in terms of the advance licence and the Customs Notifications by the petitioners and therefore, it came to a conclusion that the appellants are prima facie liable to pay the duty on the imported materials - Financial incapacity was not pleaded before the Tribunal by the petitioners - Tribunal in exercise of its discretion directed to pay only 50% of the duty - Unless the discretionary power exercised by the statutory authority is either perverse or arbitrary, this Court sitting under Article 226 would not interfere in such exercise of discretion - No record has been placed before this Court to establish as to whether the finding rendered by the Tribunal is either arbitrary or perverse - Assessees have not made out any case for interference by this Court – Decided in favour of assesses.
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