https://www.taxtmi.com/caselaws?id=153827 Acquittal in connected criminal proceedings may support a prima facie case for interim protection against customs penalty recovery. In this CESTAT note, proceedings under Section 114(i) of the Customs Act, 1962 were considered at the stay stage, and the applicants relied on the Special Judge's acquittal for the relevant customs offences. That acquittal was treated as sufficient basis to waive pre-deposit of penalty and stay recovery pending disposal of the appeals. en-us Mon, 21 Dec 2009 00:00:00 +0530 Wed, 31 Jul 2013 16:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153827 Acquittal in connected criminal proceedings may support a prima facie case for interim protection against customs penalty recovery. In this CESTAT note, proceedings under Section 114(i) of the Customs Act, 1962 were considered at the stay stage, and the applicants relied on the Special Judge's acquittal for the relevant customs offences. That acquittal was treated as sufficient basis to waive pre-deposit of penalty and stay recovery pending disposal of the appeals. Case-Laws Customs Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153827