https://www.taxtmi.com/caselaws?id=94278 Confiscated goods and their sale proceeds held by the department can provide security for a penalty demand, making further pre-deposit unwarranted. Where the adjudicating authority permits redemption on payment of fine and the goods have been sold with proceeds available to the department, dismissal of an appeal solely for non-deposit should not stand. The pre-deposit requirement was waived, and the appellate matter was directed to be considered on merits without insisting on pre-deposit. en-us Tue, 21 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94278 Confiscated goods and their sale proceeds held by the department can provide security for a penalty demand, making further pre-deposit unwarranted. Where the adjudicating authority permits redemption on payment of fine and the goods have been sold with proceeds available to the department, dismissal of an appeal solely for non-deposit should not stand. The pre-deposit requirement was waived, and the appellate matter was directed to be considered on merits without insisting on pre-deposit. Case-Laws Customs Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94278