https://www.taxtmi.com/caselaws?id=92460 Interim relief on a customs pre-deposit application was granted only in part. The applicants raised issues of classification, Rule 2(a) of the Interpretative Rules, HSN Explanatory Notes, alleged EXIM Policy breach, limitation, and the scope of the show cause notice, but those merits were not finally decided at this stage. The applicants failed to establish a case for complete waiver of the duty demand and did not plead financial hardship. A substantial pre-deposit of duty was therefore directed; on compliance, recovery of the balance duty and the entire penalty was stayed pending disposal of the appeal. en-us Fri, 17 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92460 Interim relief on a customs pre-deposit application was granted only in part. The applicants raised issues of classification, Rule 2(a) of the Interpretative Rules, HSN Explanatory Notes, alleged EXIM Policy breach, limitation, and the scope of the show cause notice, but those merits were not finally decided at this stage. The applicants failed to establish a case for complete waiver of the duty demand and did not plead financial hardship. A substantial pre-deposit of duty was therefore directed; on compliance, recovery of the balance duty and the entire penalty was stayed pending disposal of the appeal. Case-Laws Customs Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92460