https://www.taxtmi.com/caselaws?id=85847 Pre-deposit of penalty may be waived where the appeal discloses a prima facie case and raises issues requiring detailed examination. In this customs dispute, the Tribunal noted that the confiscation and penalty order concerned imported goods whose treatment needed proper consideration at the appeal stage, and it granted interim relief by waiving the pre-deposit requirement. The appeal was also directed to be heard expeditiously, reflecting that the nature of the goods and the arguable merits justified relief pending final disposal. en-us Wed, 09 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85847 Pre-deposit of penalty may be waived where the appeal discloses a prima facie case and raises issues requiring detailed examination. In this customs dispute, the Tribunal noted that the confiscation and penalty order concerned imported goods whose treatment needed proper consideration at the appeal stage, and it granted interim relief by waiving the pre-deposit requirement. The appeal was also directed to be heard expeditiously, reflecting that the nature of the goods and the arguable merits justified relief pending final disposal. Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85847