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of <h1>Tribunal Waives Pre-Deposit & Penalty, Cites Lack of Evidence</h1> <h3>CHITTARANJAN SAHA Versus COMMISSIONER OF CUSTOMS (P), CALCUTTA</h3> CHITTARANJAN SAHA Versus COMMISSIONER OF CUSTOMS (P), CALCUTTA - 1999 (112) E.L.T. 224 (Tribunal) The applicant was imposed a personal penalty of Rs. 50,000 for alleged involvement in smuggling. The Tribunal found lack of direct evidence connecting the applicant to the seized goods, ordering dispensation of pre-deposit and staying the recovery.
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