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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellant made out a prima facie case for dispensing with the duty and penalty during pendency of the appeal.
Analysis: The appellant had cleared goods to D.T.A. only after assessment by the Customs authorities. The relied-upon precedents were found applicable, and on that basis the appellant was held to have a prima facie case. In these circumstances, interim protection against recovery of duty and penalty was considered justified pending regular hearing.
Conclusion: Interim waiver of duty and penalty was granted in favour of the appellant.
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