https://www.taxtmi.com/caselaws?id=113749 The Tribunal granted stay applications unconditionally in a case involving waiver of pre-deposit of duty and penalty under Section 114A. The applicants, holders of a Customs Private Bonded Warehouse Licence, faced duty demand due to goods not being deposited in the Warehouse, leading to jurisdictional issues. The Tribunal found inconsistencies in the duty demand, emphasizing the absence of a warehousing certificate affecting jurisdiction. Additionally, the validity of the demand under Section 28 of the Customs Act was challenged as time-barred. The confiscation of goods valued at over 5 crores further influenced the decision to grant the stay applications. en-us Mon, 10 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 12:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113749 The Tribunal granted stay applications unconditionally in a case involving waiver of pre-deposit of duty and penalty under Section 114A. The applicants, holders of a Customs Private Bonded Warehouse Licence, faced duty demand due to goods not being deposited in the Warehouse, leading to jurisdictional issues. The Tribunal found inconsistencies in the duty demand, emphasizing the absence of a warehousing certificate affecting jurisdiction. Additionally, the validity of the demand under Section 28 of the Customs Act was challenged as time-barred. The confiscation of goods valued at over 5 crores further influenced the decision to grant the stay applications. Case-Laws Customs Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113749