Tribunal grants waiver for duty & penalty on cocoa bean import, classifying cocoa shells as waste.

The Tribunal granted the applicants' request for waiver of pre-deposit of duty and penalty for importing cocoa beans. This decision was based on the classification of cocoa shells as waste by the Tribunal, allowing a stay of recovery during the appeal process.

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The applicants sought waiver of pre-deposit of duty and penalty for importing cocoa beans. Revenue claimed duty on cocoa shells cleared without payment. Tribunal waived pre-deposit as cocoa shells are waste, allowing stay of recovery during appeal.

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