https://www.taxtmi.com/caselaws?id=78073 The appeal before the Appellate Tribunal CESTAT, Mumbai involved the waiver of pre-deposit and stay of recovery for customs duty on 72 containers and a penalty. The Tribunal directed the appellant to pre-deposit a specific amount within a set timeframe to establish re-export, with compliance leading to a waiver of pre-deposit and stay of recovery for the penalty and remaining duty amount. The Tribunal emphasized the need to consider specific provisions like Section 138C of the Customs Act in remand orders for a fresh decision. en-us Fri, 02 Jul 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78073 The appeal before the Appellate Tribunal CESTAT, Mumbai involved the waiver of pre-deposit and stay of recovery for customs duty on 72 containers and a penalty. The Tribunal directed the appellant to pre-deposit a specific amount within a set timeframe to establish re-export, with compliance leading to a waiver of pre-deposit and stay of recovery for the penalty and remaining duty amount. The Tribunal emphasized the need to consider specific provisions like Section 138C of the Customs Act in remand orders for a fresh decision. Case-Laws Customs Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78073