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Customs - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Stay - it is incumbent upon the authority which adjudicates upon ...


Authority Must Objectively Assess Waiver Applications for Pre-Deposit to Determine Undue Hardship for Assessee.

April 19, 2013

Case Laws     Customs     HC

Stay - it is incumbent upon the authority which adjudicates upon an application for waiver of pre-deposit to objectively consider whether the grounds on which a waiver is sought constitute undue hardship to the assessee. - HC

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