https://www.taxtmi.com/caselaws?id=269414 The Tribunal decided to dispense with the pre-deposit condition of penalties imposed under Sections 112 and 117 of the Customs Act, 1962, amounting to Rs. 15 lakhs and Rs. 1 lakh respectively. The appellant, found in possession of steroids/stimulants declared as "Food," denied involvement in importing the parcel, claiming misuse of his name and address. The Tribunal noted the lack of substantial evidence linking the appellant to the goods beyond the parcel's address and his initial statement during investigation, leading to the decision to waive the pre-deposit condition and stay the recovery during the appeal process. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 14 Dec 2015 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269414 The Tribunal decided to dispense with the pre-deposit condition of penalties imposed under Sections 112 and 117 of the Customs Act, 1962, amounting to Rs. 15 lakhs and Rs. 1 lakh respectively. The appellant, found in possession of steroids/stimulants declared as "Food," denied involvement in importing the parcel, claiming misuse of his name and address. The Tribunal noted the lack of substantial evidence linking the appellant to the goods beyond the parcel's address and his initial statement during investigation, leading to the decision to waive the pre-deposit condition and stay the recovery during the appeal process. Case-Laws Customs Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269414