Court Waives Penalty Deposit under Customs Act Section 112(a)

The court allowed the appellant's application for waiver of pre-deposit of penalty imposed under Section 112(a) of the Customs Act. The recovery of the penalty was stayed pending the appeal's disposal due to the appellant establishing a prima facie case for waiver.

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The stay petition was filed for waiver of pre-deposit of penalty of Rs. 1000 imposed under Section 112(a) of the Customs Act. The penalty was imposed on presumptive grounds, and the appellant made out a prima facie case for waiver. The application for waiver of pre-deposit was allowed, and recovery stayed until the appeal's disposal.

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