https://www.taxtmi.com/caselaws?id=153642 On a prima facie review, the Tribunal treated officer certifications showing that the description, quantity and quality of exported goods tallied with the imported goods as sufficient for interim protection. It held that, in those circumstances and where redemption fines had already been recovered, there was no justification to insist on pre-deposit under Section 129E as a condition for stay of recovery of penalty and related amounts, and granted unconditional stay. The Tribunal also noted that the substantive issues of penalty and denial of duty drawback could not be finally decided on the material then available, because the circumstances of the officers' certifications and the alleged drawback irregularity required further examination by the competent authority. en-us Tue, 04 Aug 2009 00:00:00 +0530 Fri, 26 Jul 2013 11:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153642 On a prima facie review, the Tribunal treated officer certifications showing that the description, quantity and quality of exported goods tallied with the imported goods as sufficient for interim protection. It held that, in those circumstances and where redemption fines had already been recovered, there was no justification to insist on pre-deposit under Section 129E as a condition for stay of recovery of penalty and related amounts, and granted unconditional stay. The Tribunal also noted that the substantive issues of penalty and denial of duty drawback could not be finally decided on the material then available, because the circumstances of the officers' certifications and the alleged drawback irregularity required further examination by the competent authority. Case-Laws Customs Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153642