https://www.taxtmi.com/caselaws?id=90222 Waiver of pre-deposit was granted where the material showed only a prima facie role in preparing registration papers and did not establish a sufficient nexus between the applicants' acts or omissions and the alleged export of prohibited motor cars. The order also failed to explain how their conduct had facilitated smuggling, and one applicant was specifically found not to have abetted the smuggling in any manner. On that basis, the requirement to insist on pre-deposit of the penalties was not made out, and recovery of the penalties was stayed. en-us Thu, 26 Nov 1998 00:00:00 +0530 Tue, 04 Oct 2011 14:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90222 Waiver of pre-deposit was granted where the material showed only a prima facie role in preparing registration papers and did not establish a sufficient nexus between the applicants' acts or omissions and the alleged export of prohibited motor cars. The order also failed to explain how their conduct had facilitated smuggling, and one applicant was specifically found not to have abetted the smuggling in any manner. On that basis, the requirement to insist on pre-deposit of the penalties was not made out, and recovery of the penalties was stayed. Case-Laws Customs Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90222