https://www.taxtmi.com/caselaws?id=107847 Where confiscated goods remained under Customs control and the appellant did not seek their release on payment of enhanced value and redemption fine, the penalty was treated as effectively covered by the goods' value and pre-deposit was waived; recovery of the penalty was stayed pending appeal. The request for early hearing was declined because of heavy pendency and administrative prioritisation, including a stated practice of not taking up matters below Rs. 10 lakhs out of turn, with liberty to renew the request after six months. en-us Mon, 12 Jul 1999 00:00:00 +0530 Tue, 27 Mar 2012 12:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107847 Where confiscated goods remained under Customs control and the appellant did not seek their release on payment of enhanced value and redemption fine, the penalty was treated as effectively covered by the goods' value and pre-deposit was waived; recovery of the penalty was stayed pending appeal. The request for early hearing was declined because of heavy pendency and administrative prioritisation, including a stated practice of not taking up matters below Rs. 10 lakhs out of turn, with liberty to renew the request after six months. Case-Laws Central Excise Mon, 12 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107847