https://www.taxtmi.com/caselaws?id=118876 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, waiving pre-deposit and stay of recovery for a penalty imposed on them. The lower authorities incorrectly placed the burden on the appellant to prove legal importation of goods not notified under Section 123 of the Customs Act. The appellant showed a strong prima facie case against the penalty. en-us Tue, 18 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 14:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118876 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, waiving pre-deposit and stay of recovery for a penalty imposed on them. The lower authorities incorrectly placed the burden on the appellant to prove legal importation of goods not notified under Section 123 of the Customs Act. The appellant showed a strong prima facie case against the penalty. Case-Laws Customs Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118876