https://www.taxtmi.com/caselaws?id=92056 Pre-deposit waiver for penalties depended on the applicants' prima facie cases and supporting evidence. An applicant linked to alleged gold-biscuit smuggling through an un-retracted statement did not establish sufficient grounds for full waiver despite pleading financial hardship; partial waiver was available subject to deposit. A second applicant showed a strong prima facie case because recovery of household goods from his residence, without more material, did not establish smuggling; full waiver of pre-deposit was granted. 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 Pre-deposit waiver for penalties depended on the applicants' prima facie cases and supporting evidence. An applicant linked to alleged gold-biscuit smuggling through an un-retracted statement did not establish sufficient grounds for full waiver despite pleading financial hardship; partial waiver was available subject to deposit. A second applicant showed a strong prima facie case because recovery of household goods from his residence, without more material, did not establish smuggling; full waiver of pre-deposit was granted. Case-Laws Customs Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92056