https://www.taxtmi.com/caselaws?id=128112 Penalty under Section 112(a) of the Customs Act was sought to be secured by pre-deposit, but the tribunal found a prima facie absence of penal liability. The tug had been imported for the Sethusamudram project, no Bill of Entry was filed initially because the project had not proceeded as expected, and prior customs permission was later obtained to move the tug for repairs. A Bill of Entry was subsequently filed and duty was paid. On these facts, the tribunal waived pre-deposit of the penalty and stayed its recovery during the pendency of the appeal. en-us Wed, 29 Jul 2009 00:00:00 +0530 Thu, 28 Mar 2013 17:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128112 Penalty under Section 112(a) of the Customs Act was sought to be secured by pre-deposit, but the tribunal found a prima facie absence of penal liability. The tug had been imported for the Sethusamudram project, no Bill of Entry was filed initially because the project had not proceeded as expected, and prior customs permission was later obtained to move the tug for repairs. A Bill of Entry was subsequently filed and duty was paid. On these facts, the tribunal waived pre-deposit of the penalty and stayed its recovery during the pendency of the appeal. Case-Laws Customs Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128112