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of <h1>CESTAT waives pre-deposit for duty and penalty in appeal due to lack of export evidence. Case adjourned.</h1> <h3>SANJEEV AGRAWAL Versus COMMISSIONER OF CUSTOMS, VISHAKHAPATNAM</h3> The Appellate Tribunal CESTAT, New Delhi waived the pre-deposit of duty and penalty for hearing the appeals due to lack of evidence regarding export ... Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, New Delhi heard an application for waiver of pre-deposit of duty and penalty. The applicant argued that the assessable value of imported goods was enhanced based on export declarations without evidence of their source. The Tribunal waived the pre-deposit for hearing the appeals based on the lack of evidence regarding the export declarations. Adjourned to 20-9-04 for arguments.
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