https://www.taxtmi.com/caselaws?id=112218 Where goods were not shown to be notified under Section 123 of the Customs Act or under Chapter IVA, a prima facie case was made out for complete waiver of pre-deposit of penalty. The tribunal therefore granted waiver of the penalty pre-deposit and stayed recovery of the penalty during pendency of the appeal. en-us Wed, 14 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112218 Where goods were not shown to be notified under Section 123 of the Customs Act or under Chapter IVA, a prima facie case was made out for complete waiver of pre-deposit of penalty. The tribunal therefore granted waiver of the penalty pre-deposit and stayed recovery of the penalty during pendency of the appeal. Case-Laws Customs Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112218