Waiver of pre-deposit is not tenable on account of financial inability

Prem Kumar Ojha Vs Commissioner of Customs (CESTAT Delhi)

The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v. Commissioner of Customs-Jaipur I [Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon’ble Supreme Court and High Courts, condonation of pre-deposit is not feasible.

Facts:

Please become a Premium member. If you are already a Premium member, login here to access the full content.