https://www.taxtmi.com/caselaws?id=91491 On the language of Notification No. 76/65 and the material before the Tribunal, the appellant was found to have established a prima facie case for waiver of pre-deposit of penalty. As no material was produced to show that the seized silver was silver first exported to Nepal from countries other than India, insistence on pre-deposit was not warranted at that stage. The Tribunal therefore dispensed with the pre-deposit requirement and stayed recovery during pendency of the appeal. en-us Wed, 23 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 13:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91491 On the language of Notification No. 76/65 and the material before the Tribunal, the appellant was found to have established a prima facie case for waiver of pre-deposit of penalty. As no material was produced to show that the seized silver was silver first exported to Nepal from countries other than India, insistence on pre-deposit was not warranted at that stage. The Tribunal therefore dispensed with the pre-deposit requirement and stayed recovery during pendency of the appeal. Case-Laws Customs Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91491