Waiver of pre-deposit and protection of confiscated goods granted where the appeal was arguable and revenue interest was secured.

The Tribunal considered whether appellants should be relieved from pre-deposit of penalty and whether confiscated goods should be protected from disposal during the appeal. It found the appeal arguable on merits, noted that the goods remained in departmental custody, and treated revenue interest as safeguarded. On that basis, it granted waiver of pre-deposit of penalty in each case and directed that the goods not be disposed of while the appeal remained pending.

---

---

Issues: Whether the appellants were entitled to waiver of pre-deposit of the penalty amount and protection against disposal of the confiscated goods during pendency of the appeal.

Outcome: The Tribunal found the appeal arguable on merits, noted that the goods remained in the Department's custody and that revenue interest was , and granted waiver of pre-deposit of penalty in each case. The Department was also directed not to dispose of the goods during the pendency of the appeal.

---