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of <h1>Tribunal grants stay, waives penalty for importing second-hand engines due to appellant's immediate corrective action.</h1> <h3>PRAHLADBHAI DAMODARBHAI MODI Versus COLLECTOR OF CUSTOMS, KANDLA</h3> PRAHLADBHAI DAMODARBHAI MODI Versus COLLECTOR OF CUSTOMS, KANDLA - 1995 (78) E.L.T. 71 (Tribunal) The Appellate Tribunal CEGAT, Bombay ordered the appellant to deposit Rs. 6.00 lacs towards penalty for importing second-hand diesel engines instead of new engines. The appellant claimed they were unaware of the switch and took steps to stop payment and inform customs authorities. The tribunal granted a stay and waiver of the penalty amount, finding in favor of the appellant based on prima facie evidence.
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