https://www.taxtmi.com/caselaws?id=52237 Where confiscated goods had not yet been redeemed and remained under customs control, a pre-deposit of duty was not warranted at the waiver stage, so the duty deposit was waived. On the penalty issue, the applicant had not shown, even prima facie, compliance with the exemption conditions and the claim of financial hardship was unsupported by records, so deposit of the penalty was directed. Relief was therefore limited to the duty pre-deposit, while the penalty requirement was sustained pending compliance. en-us Thu, 27 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52237 Where confiscated goods had not yet been redeemed and remained under customs control, a pre-deposit of duty was not warranted at the waiver stage, so the duty deposit was waived. On the penalty issue, the applicant had not shown, even prima facie, compliance with the exemption conditions and the claim of financial hardship was unsupported by records, so deposit of the penalty was directed. Relief was therefore limited to the duty pre-deposit, while the penalty requirement was sustained pending compliance. Case-Laws Customs Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52237