https://www.taxtmi.com/caselaws?id=258395 A prima facie fraudulent import scheme involving restricted fire crackers through a non-existent importer justified insistence on substantial pre-deposit for hearing the appeal. The record indicated that the importer was not found at the declared address, the IEC had been obtained on fabricated documents, and multiple persons facilitated clearance without the required licence. The CHA also failed to verify the importer's identity, address, and KYC particulars. In these circumstances, the Tribunal required compliance with the specified pre-deposit and granted waiver of the balance only after that condition was met. en-us Wed, 12 Feb 2014 00:00:00 +0530 Fri, 03 Apr 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258395 A prima facie fraudulent import scheme involving restricted fire crackers through a non-existent importer justified insistence on substantial pre-deposit for hearing the appeal. The record indicated that the importer was not found at the declared address, the IEC had been obtained on fabricated documents, and multiple persons facilitated clearance without the required licence. The CHA also failed to verify the importer's identity, address, and KYC particulars. In these circumstances, the Tribunal required compliance with the specified pre-deposit and granted waiver of the balance only after that condition was met. Case-Laws Customs Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258395