https://www.taxtmi.com/caselaws?id=117203 Interim relief in customs and excise stay matters may protect penalties from immediate recovery where a prima facie case is shown, but confirmed drawback and DEPB demands can still be subjected to mandatory pre-deposit when the adjudication records gross overvaluation, false payments to non-existent suppliers, and unrebutted adverse evidence. In the order discussed, the tribunal granted waiver of pre-deposit and stayed recovery of penalties, while directing pre-deposit of the confirmed drawback and DEPB amounts as a condition for continuation of the appeals. The appeals were to proceed on compliance with the pre-deposit direction. en-us Mon, 02 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 10:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117203 Interim relief in customs and excise stay matters may protect penalties from immediate recovery where a prima facie case is shown, but confirmed drawback and DEPB demands can still be subjected to mandatory pre-deposit when the adjudication records gross overvaluation, false payments to non-existent suppliers, and unrebutted adverse evidence. In the order discussed, the tribunal granted waiver of pre-deposit and stayed recovery of penalties, while directing pre-deposit of the confirmed drawback and DEPB amounts as a condition for continuation of the appeals. The appeals were to proceed on compliance with the pre-deposit direction. Case-Laws Customs Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117203