https://www.taxtmi.com/caselaws?id=89434 Statements recorded under Section 108 of the Customs Act, together with surrounding circumstances, were relied on to treat the gold as smuggled and sustain penalties. The Tribunal found that the applicants had not established a strong prima facie case for unconditional stay or complete waiver of pre-deposit, but considered the overall facts and their financial condition in fixing the deposit requirement. Pre-deposit of specified amounts was directed within eight weeks, with waiver of the balance penalty and a bar on recovery upon compliance; failure to comply would expose the appeals to dismissal. en-us Tue, 10 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89434 Statements recorded under Section 108 of the Customs Act, together with surrounding circumstances, were relied on to treat the gold as smuggled and sustain penalties. The Tribunal found that the applicants had not established a strong prima facie case for unconditional stay or complete waiver of pre-deposit, but considered the overall facts and their financial condition in fixing the deposit requirement. Pre-deposit of specified amounts was directed within eight weeks, with waiver of the balance penalty and a bar on recovery upon compliance; failure to comply would expose the appeals to dismissal. Case-Laws Customs Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89434