https://www.taxtmi.com/caselaws?id=107315 Full waiver of pre-deposit of penalty under the Customs Act was refused where the Tribunal, on the stay application, considered allegations of fraudulent over-valuation, misuse of export benefits, the company's financial position, and the surrounding circumstances, but made no final finding on merits. The appellants were directed to deposit Rs. 25,00,000 within the stipulated time; on such deposit, waiver of the balance pre-deposit and stay of recovery were granted pending disposal of the appeal. en-us Thu, 07 Jun 2001 00:00:00 +0530 Wed, 21 Mar 2012 15:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107315 Full waiver of pre-deposit of penalty under the Customs Act was refused where the Tribunal, on the stay application, considered allegations of fraudulent over-valuation, misuse of export benefits, the company's financial position, and the surrounding circumstances, but made no final finding on merits. The appellants were directed to deposit Rs. 25,00,000 within the stipulated time; on such deposit, waiver of the balance pre-deposit and stay of recovery were granted pending disposal of the appeal. Case-Laws Customs Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107315