https://www.taxtmi.com/caselaws?id=117478 The Tribunal upheld the Commissioner of Customs' demand for duty and penalty of over Rs. 58 lakhs from the appellants for imported goods. The benefits under specific Notifications were disallowed due to misdeclaration of goods and forged documents. The appellants failed to establish a prima facie case against the duty demand. The Tribunal directed the pre-deposit of the balance duty amount within four weeks for a waiver of pre-deposit and stay of recovery for the penalty amount, with the appeal hearing expedited upon compliance. en-us Fri, 24 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 18:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117478 The Tribunal upheld the Commissioner of Customs' demand for duty and penalty of over Rs. 58 lakhs from the appellants for imported goods. The benefits under specific Notifications were disallowed due to misdeclaration of goods and forged documents. The appellants failed to establish a prima facie case against the duty demand. The Tribunal directed the pre-deposit of the balance duty amount within four weeks for a waiver of pre-deposit and stay of recovery for the penalty amount, with the appeal hearing expedited upon compliance. Case-Laws Customs Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117478