https://www.taxtmi.com/caselaws?id=99905 At the interim stage, penalty recovery was stayed because the alleged export violation under the Foreign Trade (Development and Regulation) Act, 1992 had not been prima facie established. The notice assumed that contravention of Section 3(3) triggered confiscation under Section 113(d) of the Customs Act through Section 11 of the Foreign Trade Act, but the record indicated that no prohibition order under Section 3(2) had been issued for the goods. On that basis, the Tribunal waived deposit of the penalty and stayed its recovery. en-us Thu, 16 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 15:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99905 At the interim stage, penalty recovery was stayed because the alleged export violation under the Foreign Trade (Development and Regulation) Act, 1992 had not been prima facie established. The notice assumed that contravention of Section 3(3) triggered confiscation under Section 113(d) of the Customs Act through Section 11 of the Foreign Trade Act, but the record indicated that no prohibition order under Section 3(2) had been issued for the goods. On that basis, the Tribunal waived deposit of the penalty and stayed its recovery. Case-Laws Customs Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99905