https://www.taxtmi.com/caselaws?id=152426 In a Customs Act penalty dispute, the pre-deposit requirement was waived and recovery stayed where the record did not clearly establish the appellant's named role in examining and assessing foreign parcels. The materials suggested, at most, negligence rather than abetment, making the penalty under Section 112(a) prima facie questionable; accordingly, the demand was kept in abeyance pending disposal of the appeals. en-us Mon, 23 Nov 2009 00:00:00 +0530 Wed, 03 Jul 2013 12:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152426 In a Customs Act penalty dispute, the pre-deposit requirement was waived and recovery stayed where the record did not clearly establish the appellant's named role in examining and assessing foreign parcels. The materials suggested, at most, negligence rather than abetment, making the penalty under Section 112(a) prima facie questionable; accordingly, the demand was kept in abeyance pending disposal of the appeals. Case-Laws Customs Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152426