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of <h1>CESTAT Chennai: Pre-deposit waived for duty & penalty appeal related to DEPB benefit under Customs Act</h1> <h3>SURESH Versus COMMISSIONER OF CUSTOMS, CHENNAI</h3> The Appellate Tribunal CESTAT, Chennai waived the pre-deposit of duty and penalty pending appeal amounting to Rs. 13,35,365 related to DEPB benefit under ... Waiver of pre-deposit – Demand - DEPB fraud - Prima facie, there is no evidence on record to bring out that there has been any evasion of duty in the form of utilisation of any of the DEPB scrips - duty demand cannot be fastened against the applicant - penalty under Section 114A which applies when there has been any short levy or non-levy of import duty – waiver of predeposit of duty and penalty The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of duty of Rs. 13,35,365 related to DEPB benefit under the Customs Act. The tribunal found no evidence of duty evasion and waived the predeposit of duty and penalty pending appeal. The appeal was scheduled for hearing on 14-9-2010.
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