https://www.taxtmi.com/caselaws?id=87459 In a customs classification dispute, waiver of pre-deposit and stay were declined because no prima facie case for complete relief was shown and the record then favoured the Revenue. The classification issue was left for regular hearing, while the amount already deposited was treated as adjustment towards redemption fine and not counted for the pre-deposit inquiry under Section 129E of the Customs Act, 1962. Considering the applicants' financial position and the overall circumstances, they were directed to deposit the disputed duty, but the penalty pre-deposit was waived subject to compliance. en-us Fri, 21 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87459 In a customs classification dispute, waiver of pre-deposit and stay were declined because no prima facie case for complete relief was shown and the record then favoured the Revenue. The classification issue was left for regular hearing, while the amount already deposited was treated as adjustment towards redemption fine and not counted for the pre-deposit inquiry under Section 129E of the Customs Act, 1962. Considering the applicants' financial position and the overall circumstances, they were directed to deposit the disputed duty, but the penalty pre-deposit was waived subject to compliance. Case-Laws Customs Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87459