https://www.taxtmi.com/caselaws?id=128238 The Tribunal granted a waiver of pre-deposit during the appeal process for the 85-year-old appellant, emphasizing her ceremonial role in the company and lack of active involvement in the alleged offence under Section 112(a) of the Customs Act. The Tribunal questioned the basis for implicating the elderly lady and expressed doubts about her contributory role, prompting a reevaluation of the authority's findings. The issue of the appellant's actual involvement in the offence was left open for further argument, indicating a need for a more thorough examination during the appeal proceedings. en-us Mon, 24 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 12:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128238 The Tribunal granted a waiver of pre-deposit during the appeal process for the 85-year-old appellant, emphasizing her ceremonial role in the company and lack of active involvement in the alleged offence under Section 112(a) of the Customs Act. The Tribunal questioned the basis for implicating the elderly lady and expressed doubts about her contributory role, prompting a reevaluation of the authority's findings. The issue of the appellant's actual involvement in the offence was left open for further argument, indicating a need for a more thorough examination during the appeal proceedings. Case-Laws Customs Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128238