https://www.taxtmi.com/caselaws?id=239371 An appellate court should not interfere at the admission stage with a Tribunal order dispensing with pre-deposit where the Tribunal has taken only a prima facie view that no case for confiscation is made out. The Tribunal relied on the absence of material implicating the appellant and the absence of any culpatory statement against him. Interference would have required reappreciation of facts and substitution of a different prima facie view, which was not warranted. The challenge to the Tribunal's order was therefore rejected and the appeal was not entertained. en-us Mon, 16 Apr 2012 00:00:00 +0530 Sat, 06 Jun 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239371 An appellate court should not interfere at the admission stage with a Tribunal order dispensing with pre-deposit where the Tribunal has taken only a prima facie view that no case for confiscation is made out. The Tribunal relied on the absence of material implicating the appellant and the absence of any culpatory statement against him. Interference would have required reappreciation of facts and substitution of a different prima facie view, which was not warranted. The challenge to the Tribunal's order was therefore rejected and the appeal was not entertained. Case-Laws Customs Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239371