https://www.taxtmi.com/caselaws?id=92056 Waiver of pre-deposit of penalties depended on the strength of the prima facie case and the material linking each applicant to alleged smuggling. In one case, an un-retracted statement and the record were treated as sufficient to decline full dispensation despite financial hardship, so partial deposit was required before balance waiver. In the other, recovery of household goods from the applicant's residence was held insufficient on the noted material to establish smuggling, and deposit was waived. The note illustrates that interim relief turns on the evidentiary basis against each applicant and not on hardship alone. en-us Mon, 02 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92056 Waiver of pre-deposit of penalties depended on the strength of the prima facie case and the material linking each applicant to alleged smuggling. In one case, an un-retracted statement and the record were treated as sufficient to decline full dispensation despite financial hardship, so partial deposit was required before balance waiver. In the other, recovery of household goods from the applicant's residence was held insufficient on the noted material to establish smuggling, and deposit was waived. The note illustrates that interim relief turns on the evidentiary basis against each applicant and not on hardship alone. Case-Laws Customs Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92056