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2015 (9) TMI 113 - CALCUTTA HIGH COURTApplication for waiver of pre-deposit condition – Petitioners preferred appeal within period of limitation, however, was negligent in proceedings with appeal and application filed for waiver of pre-deposit – Tribunal recorded that in spite of given reasonable opportunity to petitioners, petitioners failed to turn up and dismissed matter – Tribunal was intimated about change of address but same was not recorded – Since respondent authorities till date did not initiate any proceeding for realisation of customs duty along with interest and penalty imposed by impugned order, Tribunal directed to consider application for waiver of pre-deposit.
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