https://www.taxtmi.com/caselaws?id=95396 The Tribunal granted a complete waiver of pre-deposit of penalties imposed by the Commissioner of Customs on M/s. Pretty Women under Section 112 of the Customs Act, 1962. The judge found insufficient evidence linking the seized jewellery to the appellants and concluded that the prerequisites for penalty under Section 112 were not met. This decision was based on a strong prima facie case presented by the appellants, leading to the waiver of pre-deposit amounts and scheduling of appeals for regular hearing on a later date. en-us Mon, 15 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95396 The Tribunal granted a complete waiver of pre-deposit of penalties imposed by the Commissioner of Customs on M/s. Pretty Women under Section 112 of the Customs Act, 1962. The judge found insufficient evidence linking the seized jewellery to the appellants and concluded that the prerequisites for penalty under Section 112 were not met. This decision was based on a strong prima facie case presented by the appellants, leading to the waiver of pre-deposit amounts and scheduling of appeals for regular hearing on a later date. Case-Laws Customs Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95396