https://www.taxtmi.com/caselaws?id=83613 In a Customs Act penalty matter, the tribunal considered whether full waiver of pre-deposit should be granted under Section 129E. A complete waiver was refused because a prima facie view, supported by comparable cases, indicated that the cars may have been sold at a higher price, justifying a partial deposit. The duty component was already secured by bank guarantee, and redemption fine was treated as outside the scope of Section 129E. The appellant was directed to make a partial pre-deposit of Rs. 75,000, with the balance penalty stayed on compliance. en-us Thu, 29 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 15:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83613 In a Customs Act penalty matter, the tribunal considered whether full waiver of pre-deposit should be granted under Section 129E. A complete waiver was refused because a prima facie view, supported by comparable cases, indicated that the cars may have been sold at a higher price, justifying a partial deposit. The duty component was already secured by bank guarantee, and redemption fine was treated as outside the scope of Section 129E. The appellant was directed to make a partial pre-deposit of Rs. 75,000, with the balance penalty stayed on compliance. Case-Laws Customs Thu, 29 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83613