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2013 (3) TMI 190 - AT - CustomsWaiver of Pre deposit - Seizure and Confiscation of cigarettes depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origin - held that:- appellant is not able to make out a prima facie case for total waiver of pre-deposit of penalty. - Pre deposit ordered equal to 25% of penalty. Regarding confiscation of hides and skins - held that:- , on examination the goods were found swamp deer etc. which are included in Schedule 1 of the Wildlife (Protection) Act, 1972 and trading of which is prohibited under the relevant provisions of the said Act read with definition of "Prohibited Goods" as per Section 2(33) of the Customs Act, 1962 - he has not been able to make out a prima facie case for total waiver of pre-deposit of penalty. - Pre deposit ordered equal to 25% of penalty.
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