https://www.taxtmi.com/caselaws?id=81663 Section 129E relief was considered on the basis of prima facie illegality in clearance, import licensing, valuation and transhipment compliance, and the absence of financial hardship. The goods were not treated as remaining under departmental control after the High Court's possession orders, so constructive custody was rejected for full dispensation. On that footing, complete waiver of pre-deposit of duty and penalties was denied, and only limited conditional relief was granted through partial pre-deposit for some applicants, with the balance stayed subject to compliance. en-us Tue, 31 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 10:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81663 Section 129E relief was considered on the basis of prima facie illegality in clearance, import licensing, valuation and transhipment compliance, and the absence of financial hardship. The goods were not treated as remaining under departmental control after the High Court's possession orders, so constructive custody was rejected for full dispensation. On that footing, complete waiver of pre-deposit of duty and penalties was denied, and only limited conditional relief was granted through partial pre-deposit for some applicants, with the balance stayed subject to compliance. Case-Laws Customs Tue, 31 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81663