https://www.taxtmi.com/caselaws?id=110534 The tribunal granted waiver of pre-deposit and stay of recovery concerning a penalty imposed under Section 112(b) of the Customs Act, 1962, related to the confiscation of electronic goods under Section 111(d) of the Act. This decision was based on the lack of substantial evidence linking the goods to the confiscation and the truck, highlighting the importance of a clear explanation by Customs authorities. The tribunal emphasized fairness and due process, indicating a cautious approach in adjudicating penalties under the Customs Act. en-us Mon, 27 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 13:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110534 The tribunal granted waiver of pre-deposit and stay of recovery concerning a penalty imposed under Section 112(b) of the Customs Act, 1962, related to the confiscation of electronic goods under Section 111(d) of the Act. This decision was based on the lack of substantial evidence linking the goods to the confiscation and the truck, highlighting the importance of a clear explanation by Customs authorities. The tribunal emphasized fairness and due process, indicating a cautious approach in adjudicating penalties under the Customs Act. Case-Laws Customs Mon, 27 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110534