https://www.taxtmi.com/caselaws?id=221423 In waiver of pre-deposit proceedings, total relief was declined where the applicants did not show either a strong prima facie case for complete waiver or financial hardship, and one appellant had admitted the offence. The tribunal directed a partial pre-deposit of penalty instead. It also treated hides and skins of Schedule I wildlife species as prohibited goods because trade in such goods is barred under the Wildlife (Protection) Act, 1972, bringing them within section 2(33) of the Customs Act, 1962. That classification supported the confiscation and penalty findings, with only limited waiver granted and the balance required to be deposited within time. en-us Thu, 23 Feb 2012 00:00:00 +0530 Fri, 28 Dec 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221423 In waiver of pre-deposit proceedings, total relief was declined where the applicants did not show either a strong prima facie case for complete waiver or financial hardship, and one appellant had admitted the offence. The tribunal directed a partial pre-deposit of penalty instead. It also treated hides and skins of Schedule I wildlife species as prohibited goods because trade in such goods is barred under the Wildlife (Protection) Act, 1972, bringing them within section 2(33) of the Customs Act, 1962. That classification supported the confiscation and penalty findings, with only limited waiver granted and the balance required to be deposited within time. Case-Laws Customs Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221423