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<h1>Shipping Agency Granted Waiver by CESTAT for Duty, Interest, and Penalty Pre-deposit</h1> The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of duty, interest, and penalty to a Shipping Agency in a case involving 59 containers ... Waiver of pre-deposit of duty, interest and penalty - Notification No.104/94 dated 16.03.1994 - Held that:- Since the containers along with the goods are still in the custody of the Revenue, prima facie interest of the Revenue is safeguarded. Accordingly, we grant waiver of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted. The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of duty, interest, and penalty to the applicant, a Shipping Agency, in a case where 59 containers were not re-exported within the prescribed period. The containers are still in the custody of the Revenue, so the waiver was granted, and recovery stayed during the appeal.
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