https://www.taxtmi.com/caselaws?id=123733 A prima facie case was found for waiver of pre-deposit of customs duty and penalties where the import was claimed to qualify for a notification benefit in respect of goods for Assam Rifles and was supported by the requisite certificate. The certificate was issued by an authority equivalent to Joint Secretary, and Assam Rifles was under the operational control of the Indian Army at the relevant time. On that basis, the tribunal held that insistence on pre-deposit was not warranted at the stay stage and granted waiver of duty and penalty pre-deposit. en-us Fri, 11 Jul 2008 00:00:00 +0530 Wed, 19 Sep 2012 17:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123733 A prima facie case was found for waiver of pre-deposit of customs duty and penalties where the import was claimed to qualify for a notification benefit in respect of goods for Assam Rifles and was supported by the requisite certificate. The certificate was issued by an authority equivalent to Joint Secretary, and Assam Rifles was under the operational control of the Indian Army at the relevant time. On that basis, the tribunal held that insistence on pre-deposit was not warranted at the stay stage and granted waiver of duty and penalty pre-deposit. Case-Laws Customs Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123733