https://www.taxtmi.com/caselaws?id=120743 Penalty proceedings under the Customs Act were treated as independent of assessment proceedings, and the analysis recorded that no limitation was prescribed for initiating such penalty action. The alleged unauthorised appearance in import clearance was considered prima facie serious, but the appellant's suspension from business was taken into account in balancing interim relief. Complete waiver of pre-deposit was declined, and the appellant was directed to make a partial pre-deposit of Rs. 10,000 within two months, with the balance waived and recovery stayed pending further hearing. en-us Tue, 26 Dec 2006 00:00:00 +0530 Tue, 24 Jul 2012 10:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120743 Penalty proceedings under the Customs Act were treated as independent of assessment proceedings, and the analysis recorded that no limitation was prescribed for initiating such penalty action. The alleged unauthorised appearance in import clearance was considered prima facie serious, but the appellant's suspension from business was taken into account in balancing interim relief. Complete waiver of pre-deposit was declined, and the appellant was directed to make a partial pre-deposit of Rs. 10,000 within two months, with the balance waived and recovery stayed pending further hearing. Case-Laws Customs Tue, 26 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120743