https://www.taxtmi.com/caselaws?id=109051 Waiver of pre-deposit was considered where duty and penalty arose from denial of Notification No. 77/80 due to alleged failure to fulfil export obligation. A prima facie case was found that the imported goods were stolen before they could be used in manufacture for export, and that the shortage was noticed only much later during stock taking. The plea that the demand was time-barred also found prima facie support. On that basis, pre-deposit of duty and penalty was dispensed with and recovery was stayed pending appeal. en-us Fri, 25 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 16:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109051 Waiver of pre-deposit was considered where duty and penalty arose from denial of Notification No. 77/80 due to alleged failure to fulfil export obligation. A prima facie case was found that the imported goods were stolen before they could be used in manufacture for export, and that the shortage was noticed only much later during stock taking. The plea that the demand was time-barred also found prima facie support. On that basis, pre-deposit of duty and penalty was dispensed with and recovery was stayed pending appeal. Case-Laws Customs Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109051