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    <title>2005 (4) TMI 456 - CESTAT,  NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty of Rs. 54,72,063/- and penalty of Rs. 5 lakhs in a case involving a 100% EOU liable for additional duty of customs. The Tribunal found a prima facie case for waiver, considering duty payment upon goods clearance from the warehouse. Recovery of duty and penalty was stayed pending appeal.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty of Rs. 54,72,063/- and penalty of Rs. 5 lakhs in a case involving a 100% EOU liable for additional duty of customs. The Tribunal found a prima facie case for waiver, considering duty payment upon goods clearance from the warehouse. Recovery of duty and penalty was stayed pending appeal.</description>
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