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of <h1>Appellate Tribunal grants early hearing & waives penalty for importer's valuation discrepancy appeal.</h1> The Appellate Tribunal CEGAT, Mumbai granted early hearing of an appeal regarding valuation discrepancy of imported goods by an importer with 100% E.O.U. ... Appeal - Early hearing - Stay/Dispensation of pre-deposit - Penalty The Appellate Tribunal CEGAT, Mumbai granted early hearing of an appeal regarding the valuation discrepancy of imported goods by an importer with 100% E.O.U. at SEEPZ, Mumbai. The Tribunal ordered an unconditional waiver of the penalty of Rs. 5 lakhs and stayed its recovery, scheduling the matter for a final hearing in August 2000 due to the live consignment and potential export issues.
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