https://www.taxtmi.com/caselaws?id=95899 Prima facie relief from pre-deposit was justified because the Department's smuggling allegation rested mainly on literature found in the transport company's records, and that material could not, at least at this stage, be linked to the goods in question or to the appellant's alleged involvement in smuggling raw silk. On that basis, the appellant was found to have made out a case for waiver of the penalty pre-deposit condition, and unconditional stay was granted. en-us Mon, 22 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95899 Prima facie relief from pre-deposit was justified because the Department's smuggling allegation rested mainly on literature found in the transport company's records, and that material could not, at least at this stage, be linked to the goods in question or to the appellant's alleged involvement in smuggling raw silk. On that basis, the appellant was found to have made out a case for waiver of the penalty pre-deposit condition, and unconditional stay was granted. Case-Laws Customs Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95899