https://www.taxtmi.com/caselaws?id=109211 A prima facie view was taken that sale of diamonds to a person of foreign origin was not, by itself, an offence, and there was no material showing that the appellant knew the diamonds would be passed to someone intending to smuggle them out of India. On that basis, a strong case for waiver of pre-deposit was found, and the penalty pre-deposit was dispensed with while recovery remained stayed pending disposal of the appeal. en-us Thu, 05 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109211 A prima facie view was taken that sale of diamonds to a person of foreign origin was not, by itself, an offence, and there was no material showing that the appellant knew the diamonds would be passed to someone intending to smuggle them out of India. On that basis, a strong case for waiver of pre-deposit was found, and the penalty pre-deposit was dispensed with while recovery remained stayed pending disposal of the appeal. Case-Laws Customs Thu, 05 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109211