https://www.taxtmi.com/caselaws?id=117236 The Tribunal granted the waiver of pre-deposit for duties and penalties to the appellants based on their compliance with the Customs Tariff Notification requirements. The decision was supported by expert opinions confirming that the CD ROMs imported qualified as computer software. The Tribunal found a strong prima facie case for waiving the pre-deposit, staying the recovery of duty and penalties until the appeals were resolved. This ruling emphasized the significance of meeting legal criteria for duty exemptions and penalties under the Customs Act, ultimately favoring the appellants in the case. en-us Fri, 13 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117236 The Tribunal granted the waiver of pre-deposit for duties and penalties to the appellants based on their compliance with the Customs Tariff Notification requirements. The decision was supported by expert opinions confirming that the CD ROMs imported qualified as computer software. The Tribunal found a strong prima facie case for waiving the pre-deposit, staying the recovery of duty and penalties until the appeals were resolved. This ruling emphasized the significance of meeting legal criteria for duty exemptions and penalties under the Customs Act, ultimately favoring the appellants in the case. Case-Laws Customs Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117236