https://www.taxtmi.com/caselaws?id=113535 The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty and penalties amounting to Rs. 63,86,822 and Rs. 25 lakhs, respectively, along with penalties on three employees, due to denial of project import benefit under Customs Tariff Heading 98.01 and Notification 154/86-Cus. Despite the Commissioner's confirmation of duty demand and penalties, the Tribunal considered pending rectification applications and partial remands, ultimately waiving further pre-deposit and staying recovery pending appeals. This case emphasizes adherence to specific unit and location requirements for project import benefits and the Tribunal's discretion in customs matters to ensure procedural fairness. en-us Mon, 07 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113535 The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty and penalties amounting to Rs. 63,86,822 and Rs. 25 lakhs, respectively, along with penalties on three employees, due to denial of project import benefit under Customs Tariff Heading 98.01 and Notification 154/86-Cus. Despite the Commissioner's confirmation of duty demand and penalties, the Tribunal considered pending rectification applications and partial remands, ultimately waiving further pre-deposit and staying recovery pending appeals. This case emphasizes adherence to specific unit and location requirements for project import benefits and the Tribunal's discretion in customs matters to ensure procedural fairness. Case-Laws Customs Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113535