https://www.taxtmi.com/caselaws?id=110341 The tribunal upheld the penalties imposed on individuals aiding in a fraudulent DEPB claim, citing their prima facie involvement in misdeclaration despite claims of following directions. Specific pre-deposit amounts were directed for each individual, with partial waiver upon compliance. Compliance deadlines were set, failure of which would lead to dismissal of appeals. Notably, the Customs Superintendent was exempted from pre-deposit requirements due to lack of prima facie evidence of abetment, with recovery stayed pending appeal. en-us Fri, 24 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 13:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110341 The tribunal upheld the penalties imposed on individuals aiding in a fraudulent DEPB claim, citing their prima facie involvement in misdeclaration despite claims of following directions. Specific pre-deposit amounts were directed for each individual, with partial waiver upon compliance. Compliance deadlines were set, failure of which would lead to dismissal of appeals. Notably, the Customs Superintendent was exempted from pre-deposit requirements due to lack of prima facie evidence of abetment, with recovery stayed pending appeal. Case-Laws Customs Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110341