https://www.taxtmi.com/caselaws?id=83592 The Tribunal granted the applicant's request for a waiver of pre-deposit of customs duty and fine, amounting to Rs. 2,93,68,904/- and Rs. 20,00,000/- respectively. The Tribunal considered the export of computer consultancy services as meeting export obligations, interpreting "goods" under the Customs Act to include services. The Tribunal emphasized modern interpretations considering technological advancements and new facts, allowing the stay petition unconditionally for an early hearing. The final order waived the pre-deposit of customs duty and penalty, staying recovery pending appeal and scheduling the appeal for final hearing in November 1994. en-us Thu, 15 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83592 The Tribunal granted the applicant's request for a waiver of pre-deposit of customs duty and fine, amounting to Rs. 2,93,68,904/- and Rs. 20,00,000/- respectively. The Tribunal considered the export of computer consultancy services as meeting export obligations, interpreting "goods" under the Customs Act to include services. The Tribunal emphasized modern interpretations considering technological advancements and new facts, allowing the stay petition unconditionally for an early hearing. The final order waived the pre-deposit of customs duty and penalty, staying recovery pending appeal and scheduling the appeal for final hearing in November 1994. Case-Laws Customs Thu, 15 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83592