https://www.taxtmi.com/caselaws?id=105562 The Tribunal granted an unconditional waiver of pre-deposit of duty and penalties, as well as a stay on recovery during appeal, due to the lack of crucial documents and discrepancies in the technical evaluation. This decision was made in light of the inability to provide proof of bond discharge for each consignment, the time elapsed affecting evidence availability, and the Tribunal's findings on limitations under Section 28(1) of the Customs Act, 1962. The Tribunal emphasized the specific technical opinion provided and discrepancies in applying legal precedents in penalty imposition. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105562 The Tribunal granted an unconditional waiver of pre-deposit of duty and penalties, as well as a stay on recovery during appeal, due to the lack of crucial documents and discrepancies in the technical evaluation. This decision was made in light of the inability to provide proof of bond discharge for each consignment, the time elapsed affecting evidence availability, and the Tribunal's findings on limitations under Section 28(1) of the Customs Act, 1962. The Tribunal emphasized the specific technical opinion provided and discrepancies in applying legal precedents in penalty imposition. Case-Laws Customs Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105562