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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Importer of Steel Sheets Granted Waiver on Penalty and Fine by Appellate Tribunal</h1> The Appellate Tribunal CEGAT, Mumbai waived the penalty and fine for an importer of steel sheets facing confiscation due to discrepancies in shipping ... Stay/Dispensation of pre-deposit - Confiscation and Penalty The judgment by Appellate Tribunal CEGAT, Mumbai involved a waiver of penalty and fine for an importer of steel sheets. The importer had licenses for duty exemption but faced confiscation due to discrepancies in shipping dates. The Tribunal found doubts regarding confiscation liability and accepted a partial cash deposit with a bank guarantee, waiving the penalty and staying its recovery. The goods were allowed to be cleared upon deposit and bank guarantee execution.

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