https://www.taxtmi.com/caselaws?id=188074 In proceedings concerning alleged overvaluation of export goods and a wrongful drawback claim, the Tribunal held that the material on record, including market enquiry and a statement implicating Shri Mehra, showed a prima facie case against him, so full waiver of pre-deposit of penalty was not justified and deposit was directed. For the remaining applicants, the record did not show comparable direct evidence, investigation, or statements establishing involvement, so a prima facie case existed for waiver of penalty pre-deposit. The result was partial relief: pre-deposit was declined for Shri Mehra, while waiver of pre-deposit was granted for the other applicants. en-us Mon, 16 May 2011 00:00:00 +0530 Thu, 17 Nov 2016 12:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188074 In proceedings concerning alleged overvaluation of export goods and a wrongful drawback claim, the Tribunal held that the material on record, including market enquiry and a statement implicating Shri Mehra, showed a prima facie case against him, so full waiver of pre-deposit of penalty was not justified and deposit was directed. For the remaining applicants, the record did not show comparable direct evidence, investigation, or statements establishing involvement, so a prima facie case existed for waiver of penalty pre-deposit. The result was partial relief: pre-deposit was declined for Shri Mehra, while waiver of pre-deposit was granted for the other applicants. Case-Laws Customs Mon, 16 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188074