https://www.taxtmi.com/caselaws?id=113724 A CESTAT stay application on alleged wrongful credit on imported goods turned on prima facie compliance with documentary safeguards for CENVAT credit. The tribunal found that the importer had not filed the prescribed declaration on the reverse of the bill of entry, had not obtained endorsement by the proper customs officer, and had not shown evidence of transfer of the goods; the relied-upon public notice was also held inapplicable. Full waiver of pre-deposit was therefore not justified, but conditional relief was considered appropriate, with partial pre-deposit and suspension of the balance demand subject to compliance. en-us Mon, 13 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113724 A CESTAT stay application on alleged wrongful credit on imported goods turned on prima facie compliance with documentary safeguards for CENVAT credit. The tribunal found that the importer had not filed the prescribed declaration on the reverse of the bill of entry, had not obtained endorsement by the proper customs officer, and had not shown evidence of transfer of the goods; the relied-upon public notice was also held inapplicable. Full waiver of pre-deposit was therefore not justified, but conditional relief was considered appropriate, with partial pre-deposit and suspension of the balance demand subject to compliance. Case-Laws Central Excise Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113724