Retraction of confession requires corroboration; partial waiver of pre-deposit granted where material recovery supported Customs allegations.

Retraction of confessional statements at the earliest opportunity required corroboration in material particulars, but the record contained a signed gold purchase receipt and recovery of a concealed waist band that supported the statements on material points. The explanation for the currency lacked documentary proof of importation into India, so no prima facie case was shown for complete waiver of pre-deposit or stay of recovery of penalties under the Customs Act. Considering the applicant's financial position, only partial waiver was granted subject to deposit of specified amounts, and recovery of the balance was stayed.

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Issues: Whether the applicant made out a prima facie case for complete waiver of pre-deposit and stay of recovery of penalties imposed under the Customs Act.

Analysis: The confessional statements had been retracted at the earliest opportunity and therefore required corroboration in material particulars. The record contained recovery of a gold purchase receipt bearing the applicant's signature and recovery of a concealed waist band, which corroborated the retracted statements on material aspects. The explanation regarding the currency was not supported by documentary evidence of importation into India. In these circumstances, no prima facie case was made out for complete waiver and stay, though the Tribunal directed partial pre-deposit considering the financial position.

Conclusion: Complete waiver of pre-deposit was refused. Partial waiver was granted on condition of depositing specified amounts, and recovery of the balance was stayed.

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