https://www.taxtmi.com/caselaws?id=101254 Pre-deposit of customs penalty was waived for the customs house agent because the record did not show conscious knowledge of the alleged fraud and the balance of convenience favoured relief. For the clerk, the record indicated conscious knowledge, but his role justified only a nominal pre-deposit rather than payment of the full penalty, with stay granted for the balance during appeal. The commentary therefore turns on the differing factual positions of the agent and the clerk and the resulting approach to pre-deposit relief in customs penalty appeals. en-us Mon, 04 Mar 2002 00:00:00 +0530 Thu, 09 Feb 2012 11:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101254 Pre-deposit of customs penalty was waived for the customs house agent because the record did not show conscious knowledge of the alleged fraud and the balance of convenience favoured relief. For the clerk, the record indicated conscious knowledge, but his role justified only a nominal pre-deposit rather than payment of the full penalty, with stay granted for the balance during appeal. The commentary therefore turns on the differing factual positions of the agent and the clerk and the resulting approach to pre-deposit relief in customs penalty appeals. Case-Laws Customs Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101254