https://www.taxtmi.com/caselaws?id=300130 In an interim customs appeal, the Tribunal held that conditional waiver of penalty deposit and stay of a confiscation order could be granted despite the appellant lacking a strong prima facie case, where the disputed valuation of the rig and the need to protect revenue justified protective conditions. It required a partial deposit, allowed recovery of the balance to remain stayed on compliance, and imposed undertaking, security, and prior notice requirements for continued protection. The appeal was also directed for expedited hearing, reflecting a balance between interim relief and revenue safeguarding. en-us Mon, 27 Mar 2000 00:00:00 +0530 Thu, 13 Jan 2022 17:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300130 In an interim customs appeal, the Tribunal held that conditional waiver of penalty deposit and stay of a confiscation order could be granted despite the appellant lacking a strong prima facie case, where the disputed valuation of the rig and the need to protect revenue justified protective conditions. It required a partial deposit, allowed recovery of the balance to remain stayed on compliance, and imposed undertaking, security, and prior notice requirements for continued protection. The appeal was also directed for expedited hearing, reflecting a balance between interim relief and revenue safeguarding. Case-Laws Customs Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300130