https://www.taxtmi.com/caselaws?id=114860 The judgment addressed applications for waiver of pre-deposit of duty and penalties against multiple parties involved in the importation of excess quantity of Kraft papers not entitled to duty-free clearance. Penalties were imposed under Sections 114A and 112(a) of the Customs Act for commission/omission leading to goods being liable to confiscation. Duty demands confirmed against certain parties were considered prima facie barred by limitation, as there was no evidence of willful misstatement. A strong prima facie case led to the waiver of pre-deposit and penalties pending appeals for some parties. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114860 The judgment addressed applications for waiver of pre-deposit of duty and penalties against multiple parties involved in the importation of excess quantity of Kraft papers not entitled to duty-free clearance. Penalties were imposed under Sections 114A and 112(a) of the Customs Act for commission/omission leading to goods being liable to confiscation. Duty demands confirmed against certain parties were considered prima facie barred by limitation, as there was no evidence of willful misstatement. A strong prima facie case led to the waiver of pre-deposit and penalties pending appeals for some parties. Case-Laws Customs Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114860