Pre-deposit waiver in penalty appeals granted where knowledge was inferred by presumption and financial hardship was shown.

Waiver of pre-deposit and stay of recovery were granted in appeals against penalty where the finding of knowledge of the smuggled nature of the goods was based only on presumption and assumption, without supporting evidence. The applicants' plea of financial hardship was also taken into account. On that basis, the tribunal waived pre-deposit of the entire penalty amounts and stayed recovery of the penalties during pendency of the appeals.

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Issues: Waiver of pre-deposit of penalty and stay of recovery pending appeal.

Analysis: The order recorded that the conclusion on knowledge of the smuggled nature of the goods was based on presumption and assumption without evidence, and also took note of the applicants' plea of financial hardship.

Outcome: The condition of pre-deposit of the entire penalty amounts was waived and recovery of the penalties was stayed during the pendency of the appeals.

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