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2015 (8) TMI 437 - KERALA HIGH COURT

2015 (8) TMI 437 - KERALA HIGH COURT - 2015 (324) E.L.T. 151 (Ker.) - Waiver 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 .....

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15 - Dated:- 10-7-2015 - ANTONY DOMINIC AND SHAJI P. CHALY, JJ. FOR THE APPELLANT : SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN FOR THE RESPONDENT : ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB OF EXCISE JUDGMENT Antony Dominic,J. This appeal is filed against Annexure-H order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore on an application of the appellant for waiver of pre-deposit of the customs duty demanded, against which the statutory appeal is filed .....

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that they did not achieve the export obligation, proceedings were initiated and an order was passed by the Director - STPI. Though a writ petition filed against the order of the Director is pending before this Court, the appellant has not succeeded in obtaining any interim order in that case. Based on the order passed by the Director - STPI, customs authorities initiated proceedings and finally confirmed demand of ₹ 33,73,237/- towards customs duty and central excise duty of ₹ 9,741 .....

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posit of the duty demanded was set aside by this Court and taking note of the direction in the judgment to re-consider the order passed on the application for waiver of pre-deposit, the Tribunal restored the appeal to file and heard the application afresh. It is accordingly that Annexure-H order was passed which is impugned in this appeal. 5. It is the settled position of law that as far as an application for waiver of pre-deposit is concerned, the relevant considerations which should weigh with .....

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