https://www.taxtmi.com/caselaws?id=91153 In a stay application concerning SIM cards imported through couriers, CEGAT considered whether the applicant should be required to pre-deposit the penalty despite the duty already having been paid. The dispute centred on prima facie classification: whether SIM cards were classifiable as parts suitable for use with cellular telephones. The Tribunal noted that the Commissioner's classification approach was not acceptable at that stage and observed that a cellular phone cannot function without the SIM card, supporting the view that the card may constitute a part of the phone. On that basis, waiver of penalty deposit was granted and recovery of the penalty was stayed pending disposal of the appeal. en-us Wed, 01 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91153 In a stay application concerning SIM cards imported through couriers, CEGAT considered whether the applicant should be required to pre-deposit the penalty despite the duty already having been paid. The dispute centred on prima facie classification: whether SIM cards were classifiable as parts suitable for use with cellular telephones. The Tribunal noted that the Commissioner's classification approach was not acceptable at that stage and observed that a cellular phone cannot function without the SIM card, supporting the view that the card may constitute a part of the phone. On that basis, waiver of penalty deposit was granted and recovery of the penalty was stayed pending disposal of the appeal. Case-Laws Customs Wed, 01 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91153