TMI Blog2011 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the issue of financial hardship on the basis of the material which is now placed on record, Tribunal directed to reconsider the question of financial hardship in the light of the material that may be produced by the Appellant, Petition is accordingly disposed of - Customs Appeal (Lodging) No. 22 of 2011, - - - Dated:- 15-6-2011 - Dr. D.Y. Chandrachud and Anoop V. Mohta, JJ. Shri Ash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was short payment of duty thereon and the classification of the imported goods was reviewed. 3. The Tribunal was of the view that there was no prima facie case and that the Appellant had not made out any plea of financial hardship. 4. In so far as the question as to whether a prima facie case has been made out for the grant of a complete waiver of pre-deposit, we are not impressed with the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isting business since the transaction in question related to the year 2003. Having heard the Counsel we are of the view that an opportunity should be granted to the Appellant to move the Tribunal afresh for reconsidering the issue of financial hardship on the basis of the material which is now placed on record. We accordingly permit the Appellant to move the Tribunal by filing a fresh affidavit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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