2013 (10) TMI 57 - HC - Central Excise

Waiving the Pre-Deposit Order Held that - The Tribunal has considered both the aspects of a prima facie case and financial hardship as required, and since its reasoning is not shown to be perverse or to suffer from any error apparent on the face of record, the exercise of the writ jurisdiction is not warranted - The relief as sought of waiving or reducing the pre-deposit order cannot be granted Decided against Petitioner.

Summary

The Bombay High Court upheld the Customs Tribunal's order for a pre-deposit of Rs. 6.25 lakhs in a case involving duty evasion on textile machinery. The petitioner's request for waiver or reduction of the pre-deposit was declined due to lack of financial hardship evidence. Compliance time was extended by three weeks. No costs were awarded.