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2015 (8) TMI 437 - HC - CustomsWaiver of Pre-deposit duty – Appeal – By impugned order, Tribunal held that appellant failed to establish any merit in appeal filed for waiver of pre-deposit of custom duty demanded – Held that:- Settled position of law that application for waiver of pre-deposit, relevant considerations for Tribunal was whether appellant made out prima facie case and whether any financial hardship was established – So far as question of prima facie case was concerned, Director - STPI passed order against appellant which binds authorities under Customs Act and that in view of said order of Director, appellant could not make out prima facie case in their favour – Appellant failed to establish not only prima facie case but also financial hardship before Tribunal – In such circumstances Tribunal ordered deposit of duty demanded – Therefore, no merit in appeal found – Appeal dismissed – Decided against Assesse.
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