https://www.taxtmi.com/caselaws?id=126101 Confiscation of trailers under Customs Act Section 115(2) was found prima facie doubtful because the record did not show that the container goods were smuggled or being smuggled. On that basis, the redemption fine linked to confiscation was stayed pending appeal. Penalty under Section 117 was also treated as unsustainable at the pre-deposit stage because the impugned order did not identify any specific legal provision contravened by the appellant, which is a necessary foundation for invoking the residuary penalty provision. Pre-deposit of the penalty was waived and recovery of that penalty was stayed. en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 12:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126101 Confiscation of trailers under Customs Act Section 115(2) was found prima facie doubtful because the record did not show that the container goods were smuggled or being smuggled. On that basis, the redemption fine linked to confiscation was stayed pending appeal. Penalty under Section 117 was also treated as unsustainable at the pre-deposit stage because the impugned order did not identify any specific legal provision contravened by the appellant, which is a necessary foundation for invoking the residuary penalty provision. Pre-deposit of the penalty was waived and recovery of that penalty was stayed. Case-Laws Customs Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126101