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of <h1>Waiver of Duty Pre-Deposit and Appeal Success for Raw Material Importers</h1> <h3>ALL INDIA TENNIS ASSOCIATION Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> The duty and penalty pre-deposit were waived, and the appeals were allowed in favor of the applicants who filed for waiver of pre-deposit of duty for ... Sports requisites - Synthetic tracks The applicants filed for waiver of pre-deposit of duty for importing raw material for synthetic track. The benefit was denied initially, but a new circular clarified that such material is considered a sports requisite under Notification No. 146/94. As a result, the duty and penalty pre-deposit were waived, and the appeals were allowed.
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