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of <h1>Waiver granted for duty amount in customs case, stay of recovery allowed pending appeal</h1> The Tribunal granted the application for waiver of pre-deposit and stay of recovery of duty amount of Rs. 70,38,646/- confirmed against the applicants by ... Stay/Dispensation of pre-deposit The judgment pertains to an application for waiver of pre-deposit and stay of recovery of duty amount of Rs. 70,38,646/- confirmed against the applicants by the Customs authorities. The duty demand was contested based on the interpretation of Notfn. No. 23/98-Cus. The Tribunal found a prima facie case for waiver as the contract was entered into by the Government of Maharashtra for construction of roads, granting the waiver and staying the recovery pending appeal.
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