https://www.taxtmi.com/caselaws?id=106520 Test reports from the Chemical Examiner and an independent laboratory indicated that the contaminant values in the oil sample were within the limits prescribed for hazardous waste under Circular No. 60/97-Cus. On that prima facie basis, the Tribunal considered the appellant to have established a strong case for interim relief and held that pre-deposit could be waived. It also stayed recovery of the entire penalty during the pendency of the appeal, protecting the appellant from coercive collection until the dispute was finally determined. en-us Tue, 01 Oct 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106520 Test reports from the Chemical Examiner and an independent laboratory indicated that the contaminant values in the oil sample were within the limits prescribed for hazardous waste under Circular No. 60/97-Cus. On that prima facie basis, the Tribunal considered the appellant to have established a strong case for interim relief and held that pre-deposit could be waived. It also stayed recovery of the entire penalty during the pendency of the appeal, protecting the appellant from coercive collection until the dispute was finally determined. Case-Laws Customs Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106520