https://www.taxtmi.com/caselaws?id=126011 A prima facie challenge to penalties under the Customs Act was accepted where the alleged abetment concerned attempted export of books said to infringe copyright. The Tribunal noted that no clear statutory basis showed that export or attempted export of such books was prohibited under the Copyright Act, and no notification or other provision was identified to support confiscation under the Customs Act on the stated facts. In the absence of an established prohibition, the foundation for confiscation and the connected penalty remained unsubstantiated at the pre-deposit stage, and waiver of pre-deposit and stay of recovery were granted. en-us Thu, 12 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126011 A prima facie challenge to penalties under the Customs Act was accepted where the alleged abetment concerned attempted export of books said to infringe copyright. The Tribunal noted that no clear statutory basis showed that export or attempted export of such books was prohibited under the Copyright Act, and no notification or other provision was identified to support confiscation under the Customs Act on the stated facts. In the absence of an established prohibition, the foundation for confiscation and the connected penalty remained unsubstantiated at the pre-deposit stage, and waiver of pre-deposit and stay of recovery were granted. Case-Laws Customs Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126011