https://www.taxtmi.com/caselaws?id=104780 Prima facie, complete air-conditioners were not covered by Notification No. 53/97-Cus., and the bill of entry description of the goods as components/parts supported the allegation of misdeclaration. On that basis, the Tribunal held that no strong prima facie case was made out for complete waiver of the penalty pre-deposit. Partial relief was therefore granted by directing a limited deposit towards penalty and waiving the balance pre-deposit, with stay of recovery on the amount deposited. en-us Tue, 05 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104780 Prima facie, complete air-conditioners were not covered by Notification No. 53/97-Cus., and the bill of entry description of the goods as components/parts supported the allegation of misdeclaration. On that basis, the Tribunal held that no strong prima facie case was made out for complete waiver of the penalty pre-deposit. Partial relief was therefore granted by directing a limited deposit towards penalty and waiving the balance pre-deposit, with stay of recovery on the amount deposited. Case-Laws Customs Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104780