https://www.taxtmi.com/caselaws?id=123404 Rule 18(2) of the Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989 requires the importer to furnish specified particulars to the concerned authority at the time of import or within 30 days thereafter. Where the record showed intimation was given within that period, confiscation for alleged delayed intimation was not sustainable at the interim stage. On that prima facie view, the penalty was based on a wrong application of the rule, and waiver of pre-deposit with stay of the impugned order was warranted pending appeal. en-us Mon, 03 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 16:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123404 Rule 18(2) of the Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989 requires the importer to furnish specified particulars to the concerned authority at the time of import or within 30 days thereafter. Where the record showed intimation was given within that period, confiscation for alleged delayed intimation was not sustainable at the interim stage. On that prima facie view, the penalty was based on a wrong application of the rule, and waiver of pre-deposit with stay of the impugned order was warranted pending appeal. Case-Laws Customs Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123404