https://www.taxtmi.com/caselaws?id=91158 In a customs stay application involving alleged undervaluation of imported ball bearings, the tribunal found a prima facie case for waiver of pre-deposit and stay of recovery. It noted a serious dispute whether the persons proceeded against could be treated as importers for recovery purposes, observing that the inclusive definition of importer did not clearly extend, at first sight, to persons who merely caused goods to be brought into India. It also recorded that the adjudication order did not specify particular acts of wrongdoing by two applicants and that substantial duty had already been paid. Waiver of deposit was therefore granted for the remaining duty and penalties, and recovery was stayed. en-us Mon, 13 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91158 In a customs stay application involving alleged undervaluation of imported ball bearings, the tribunal found a prima facie case for waiver of pre-deposit and stay of recovery. It noted a serious dispute whether the persons proceeded against could be treated as importers for recovery purposes, observing that the inclusive definition of importer did not clearly extend, at first sight, to persons who merely caused goods to be brought into India. It also recorded that the adjudication order did not specify particular acts of wrongdoing by two applicants and that substantial duty had already been paid. Waiver of deposit was therefore granted for the remaining duty and penalties, and recovery was stayed. Case-Laws Customs Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91158