https://www.taxtmi.com/caselaws?id=93814 Section 123 of the Customs Act was considered in relation to gold seized by the police, but the seizure was made by Mumbai city police without Customs Act powers. On the facts before the Tribunal, the applicant showed a prima facie case of lawful importation shortly after seizure, and the departmental discrepancy was not enough to displace that case at the interim stage. The Tribunal granted waiver of pre-deposit of penalty and stayed recovery, while making clear that the application was limited to interim relief and not a final determination on merits. en-us Tue, 08 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93814 Section 123 of the Customs Act was considered in relation to gold seized by the police, but the seizure was made by Mumbai city police without Customs Act powers. On the facts before the Tribunal, the applicant showed a prima facie case of lawful importation shortly after seizure, and the departmental discrepancy was not enough to displace that case at the interim stage. The Tribunal granted waiver of pre-deposit of penalty and stayed recovery, while making clear that the application was limited to interim relief and not a final determination on merits. Case-Laws Customs Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93814