https://www.taxtmi.com/caselaws?id=91332 A prima facie case for dispensation of pre-deposit and stay of recovery in a penalty matter was established where the statement relied on was hearsay and did not directly implicate the appellant. Articles recovered from the appellant's residence, including VCP manuals, connecting cords and a driver's pass-book, were held insufficient by themselves to conclusively link him to the alleged smuggling. On that basis, the appellant was found to have shown adequate grounds for interim relief against pre-deposit and recovery. en-us Thu, 14 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91332 A prima facie case for dispensation of pre-deposit and stay of recovery in a penalty matter was established where the statement relied on was hearsay and did not directly implicate the appellant. Articles recovered from the appellant's residence, including VCP manuals, connecting cords and a driver's pass-book, were held insufficient by themselves to conclusively link him to the alleged smuggling. On that basis, the appellant was found to have shown adequate grounds for interim relief against pre-deposit and recovery. Case-Laws Customs Thu, 14 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91332