https://www.taxtmi.com/caselaws?id=254350 Prima facie manipulation of import documents and invoices supported the view that material facts were suppressed, so full waiver of pre-deposit was declined in the stay proceedings. The Tribunal found no prima facie merit in the plea based on Section Note 4 of Section XVI or in the objection that the demand could not proceed because the assessment had not been reviewed. Conditional interim relief was granted instead, with 50% pre-deposit of duty directed and stay of recovery of redemption fine, penalty and interest on that deposit, while one appellant obtained separate protection against recovery of penalty. en-us Mon, 14 Jul 2014 00:00:00 +0530 Fri, 19 Dec 2014 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254350 Prima facie manipulation of import documents and invoices supported the view that material facts were suppressed, so full waiver of pre-deposit was declined in the stay proceedings. The Tribunal found no prima facie merit in the plea based on Section Note 4 of Section XVI or in the objection that the demand could not proceed because the assessment had not been reviewed. Conditional interim relief was granted instead, with 50% pre-deposit of duty directed and stay of recovery of redemption fine, penalty and interest on that deposit, while one appellant obtained separate protection against recovery of penalty. Case-Laws Customs Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254350