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Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Requirement to make pre-deposit - undue hardship in making ...


Court Grants Relief Due to Undue Hardship from Pre-Deposit Requirement Amid Production Issues and Existing Liabilities.

August 17, 2020

Case Laws     Customs     HC

Requirement to make pre-deposit - undue hardship in making payment - appellant contends that there has been no production, and that there are various liabilities on the appellant - on the basis of the contentions advanced and the facts stated, we are of the view that it would cause undue hardship if the appellant is directed to make the pre-deposit. - Relief granted - HC

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