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    <title>2000 (8) TMI 476 - CEGAT, NEW DELHI</title>
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    <description>In stay proceedings under a duty-free import scheme, the Tribunal found a prima facie case that imported zinc had been misapplied against the export obligation because the exported goods were unrelated to the declared product and sample analysis showed no zinc oxide. On that interim assessment, complete waiver of duty demand and penalties was refused, and only a partial pre-deposit was directed. The separate penalty on the partner was waived at the interim stage.</description>
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      <description>In stay proceedings under a duty-free import scheme, the Tribunal found a prima facie case that imported zinc had been misapplied against the export obligation because the exported goods were unrelated to the declared product and sample analysis showed no zinc oxide. On that interim assessment, complete waiver of duty demand and penalties was refused, and only a partial pre-deposit was directed. The separate penalty on the partner was waived at the interim stage.</description>
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