https://www.taxtmi.com/caselaws?id=93819 A prima facie case for waiver of pre-deposit and stay of recovery of a penalty under the Customs Act was established where used imported equipment had been brought by a foreign national for demonstration purposes, the import was without a specific licence, and the applicant was treated as acting bona fide. In the absence of material showing deliberate misdeclaration, suppression, or complicity, the application for waiver and stay was allowed and recovery of the penalty was stayed. en-us Thu, 10 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93819 A prima facie case for waiver of pre-deposit and stay of recovery of a penalty under the Customs Act was established where used imported equipment had been brought by a foreign national for demonstration purposes, the import was without a specific licence, and the applicant was treated as acting bona fide. In the absence of material showing deliberate misdeclaration, suppression, or complicity, the application for waiver and stay was allowed and recovery of the penalty was stayed. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93819