https://www.taxtmi.com/caselaws?id=80250 The Tribunal granted the Stay Petition filed by the applicants, dispensing with the pre-deposit of duty and staying the operation of the Collector's order. The key issue was the interpretation of Section 15(l)(b) to determine the rate of duty on goods. The Tribunal found that since the goods were never deposited in a warehouse as required by the provisions, they did not qualify as warehoused goods, making Section 15(l)(b) inapplicable. The appellants were deemed to have a strong prima facie case, and the appeal regarding the rate of duty was directed to be transferred to the Special Benches of the Tribunal for assessment. en-us Fri, 22 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80250 The Tribunal granted the Stay Petition filed by the applicants, dispensing with the pre-deposit of duty and staying the operation of the Collector's order. The key issue was the interpretation of Section 15(l)(b) to determine the rate of duty on goods. The Tribunal found that since the goods were never deposited in a warehouse as required by the provisions, they did not qualify as warehoused goods, making Section 15(l)(b) inapplicable. The appellants were deemed to have a strong prima facie case, and the appeal regarding the rate of duty was directed to be transferred to the Special Benches of the Tribunal for assessment. Case-Laws Customs Fri, 22 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80250