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<h1>CEGAT Reverses Customs Order on CD Confiscation, Penalty Waiver</h1> The Appellate Tribunal CEGAT, New Delhi overturned the Commissioner of Customs' order confiscating CDs and imposing penalties, directing waiver of penalty ... Stay/Dispensation of pre-deposit - Confiscation and penalty The Appellate Tribunal CEGAT, New Delhi overturned the order of the Commissioner of Customs confiscating CDs and imposing penalties, directing waiver of penalty pre-deposit for further consideration. The dispute arose from the import of educational software, with the Tribunal finding justification for the appeal. The case was expedited for further hearing on 27-11-1996. (1996 (10) TMI 161 - CEGAT, NEW DELHI)