https://www.taxtmi.com/caselaws?id=115408 Import licensing classification for defective and rejected non-alloy steel sheets with tin coating is examined in relation to whether a licence was required and whether pre-deposit could be waived. The invoice description created a prima facie doubt as to whether the goods were tin plate sheets or tin plate waste, and the record showed that goods of the same description had previously been cleared without insisting on a licence, including where the value was below the prescribed policy threshold. On that basis, a prima facie strong case was found for waiver of pre-deposit, and stay of recovery of the penalty was granted. en-us Thu, 16 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115408 Import licensing classification for defective and rejected non-alloy steel sheets with tin coating is examined in relation to whether a licence was required and whether pre-deposit could be waived. The invoice description created a prima facie doubt as to whether the goods were tin plate sheets or tin plate waste, and the record showed that goods of the same description had previously been cleared without insisting on a licence, including where the value was below the prescribed policy threshold. On that basis, a prima facie strong case was found for waiver of pre-deposit, and stay of recovery of the penalty was granted. Case-Laws Customs Thu, 16 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115408