https://www.taxtmi.com/caselaws?id=116060 A strong prima facie case existed for waiver of pre-deposit and stay of recovery of customs penalties where the alleged negligent acts facilitating smuggling were not accompanied by a finding that any goods had become liable to confiscation under the relevant confiscation provision. Because the penalty could be sustained only on the basis of such a confiscation finding, the imposed penalty lacked the necessary foundation at this stage. The record also showed that licensing proceedings against the CHA had not yet been initiated in terms of the earlier Tribunal direction, supporting interim relief. en-us Mon, 05 Sep 2005 00:00:00 +0530 Wed, 06 Jun 2012 18:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116060 A strong prima facie case existed for waiver of pre-deposit and stay of recovery of customs penalties where the alleged negligent acts facilitating smuggling were not accompanied by a finding that any goods had become liable to confiscation under the relevant confiscation provision. Because the penalty could be sustained only on the basis of such a confiscation finding, the imposed penalty lacked the necessary foundation at this stage. The record also showed that licensing proceedings against the CHA had not yet been initiated in terms of the earlier Tribunal direction, supporting interim relief. Case-Laws Customs Mon, 05 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116060