https://www.taxtmi.com/caselaws?id=50848 The Tribunal held that the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery of penalties imposed under Section 112 of the Customs Act, 1962. The alleged misconduct concerned procurement of advance licences through misrepresentation and fabricated evidence before the licensing authority, but there was no finding that the applicants dealt with the imported goods or their disposal. On that basis, the alleged connection with any customs contravention was considered too remote to attract the Customs Act. The Tribunal also noted that one applicant had already made a substantial deposit during the proceedings, supporting relief. en-us Thu, 16 Aug 2001 00:00:00 +0530 Fri, 17 Sep 2010 16:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50848 The Tribunal held that the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery of penalties imposed under Section 112 of the Customs Act, 1962. The alleged misconduct concerned procurement of advance licences through misrepresentation and fabricated evidence before the licensing authority, but there was no finding that the applicants dealt with the imported goods or their disposal. On that basis, the alleged connection with any customs contravention was considered too remote to attract the Customs Act. The Tribunal also noted that one applicant had already made a substantial deposit during the proceedings, supporting relief. Case-Laws Customs Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50848