https://www.taxtmi.com/caselaws?id=247478 A prima facie case for waiver of pre-deposit and stay of recovery was found in penalty proceedings under the Customs Act, 1962 because the only departmental objection was the absence of a Letter of Permission at the time of import. The import was later regularised by the Development Commissioner, the warehousing licence remained valid, and the goods were still within the warehousing period. On that basis, interim relief was justified and recovery of the adjudged dues was stayed pending appeal. en-us Mon, 03 Jun 2013 00:00:00 +0530 Tue, 13 May 2014 11:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247478 A prima facie case for waiver of pre-deposit and stay of recovery was found in penalty proceedings under the Customs Act, 1962 because the only departmental objection was the absence of a Letter of Permission at the time of import. The import was later regularised by the Development Commissioner, the warehousing licence remained valid, and the goods were still within the warehousing period. On that basis, interim relief was justified and recovery of the adjudged dues was stayed pending appeal. Case-Laws Customs Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247478