https://www.taxtmi.com/caselaws?id=52575 The High Court set aside the Tribunal's stay order on the modification of a pre-deposit order, remanding the case for re-hearing under Section 129E of the Customs Act, 1962. The Tribunal clarified that although the goods were physically with the applicants, the title had shifted to the government post-confiscation, requiring duty payment only upon clearance. The Tribunal waived the penalty pre-deposit due to compliance with specified conditions, staying penalty recovery pending appeal. The judgment focused on duty payment obligations, customs control over goods, and penalty waiver based on compliance with Notification conditions. en-us Tue, 16 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 16:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52575 The High Court set aside the Tribunal's stay order on the modification of a pre-deposit order, remanding the case for re-hearing under Section 129E of the Customs Act, 1962. The Tribunal clarified that although the goods were physically with the applicants, the title had shifted to the government post-confiscation, requiring duty payment only upon clearance. The Tribunal waived the penalty pre-deposit due to compliance with specified conditions, staying penalty recovery pending appeal. The judgment focused on duty payment obligations, customs control over goods, and penalty waiver based on compliance with Notification conditions. Case-Laws Customs Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52575