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of <h1>Commissioner grants penalty waiver for imported equipment due to unique circumstances and lack of evidence. Stay application accepted.</h1> The applicant's plea for waiver of penalty for imported equipment was accepted by the Commissioner due to unique circumstances and lack of evidence of ... Stay/Dispensation of pre-deposit The applicant sought waiver of penalty for imported equipment belonging to a foreign national. Commissioner accepted plea due to unique circumstances, no proof of complicity found. Stay application allowed, penalty waived, recovery stayed.
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