https://www.taxtmi.com/caselaws?id=80243 On a prima facie view, waiver of pre-deposit and stay of penalty recovery were justified where the goods were described in the bill of entry and invoices as PVC leather belts, while the penalty had been imposed on the basis that they were leather belts. The small amount involved and the existence of valid points for interim protection supported grant of relief. The pre-deposit of the penalty was waived and recovery of the penalty was stayed during the pendency of the proceedings. en-us Tue, 05 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80243 On a prima facie view, waiver of pre-deposit and stay of penalty recovery were justified where the goods were described in the bill of entry and invoices as PVC leather belts, while the penalty had been imposed on the basis that they were leather belts. The small amount involved and the existence of valid points for interim protection supported grant of relief. The pre-deposit of the penalty was waived and recovery of the penalty was stayed during the pendency of the proceedings. Case-Laws Customs Tue, 05 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80243