https://www.taxtmi.com/caselaws?id=85981 Documentary evidence showing receipt of the imported goods at Bangalore, together with closure of the three DEEC books, supported a prima facie case for interim relief. The record was treated as indicating that the procedure contemplated in the Handbook of Procedure had been followed, and the adverse departmental statement was given limited weight at the pre-deposit stage. On that basis, unconditional stay against recovery was granted, along with waiver of pre-deposit of duty and penalty. en-us Wed, 27 Mar 1996 00:00:00 +0530 Tue, 09 Aug 2011 13:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85981 Documentary evidence showing receipt of the imported goods at Bangalore, together with closure of the three DEEC books, supported a prima facie case for interim relief. The record was treated as indicating that the procedure contemplated in the Handbook of Procedure had been followed, and the adverse departmental statement was given limited weight at the pre-deposit stage. On that basis, unconditional stay against recovery was granted, along with waiver of pre-deposit of duty and penalty. Case-Laws Customs Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85981