https://www.taxtmi.com/caselaws?id=107666 A claim to ownership over confiscated goods was treated as weak at the interim stage because title was asserted late and the surrounding circumstances did not support immediate protection, so the application for interim protection was rejected. However, because no notice had been issued to the claimant, Customs was directed not to sell or otherwise dispose of the goods during the appeal. On the penalty issue, the record did not show a prima facie entry by the consignee sufficient to attract immediate recovery, so recovery of the penalty was stayed and pre-deposit was waived. en-us Tue, 29 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 12:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107666 A claim to ownership over confiscated goods was treated as weak at the interim stage because title was asserted late and the surrounding circumstances did not support immediate protection, so the application for interim protection was rejected. However, because no notice had been issued to the claimant, Customs was directed not to sell or otherwise dispose of the goods during the appeal. On the penalty issue, the record did not show a prima facie entry by the consignee sufficient to attract immediate recovery, so recovery of the penalty was stayed and pre-deposit was waived. Case-Laws Customs Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107666