https://www.taxtmi.com/caselaws?id=124216 A prima facie case was accepted for waiver of full pre-deposit where import through Kandla and movement to the SEZ did not, on the available material, violate the port condition, and most consignments appeared to have been shipped before 25-10-2004, limiting the adverse effect of the absence of a pre-shipment certificate. However, the imported scrap was treated as subject to hazardous-waste restrictions, and disposal to unauthorized persons without valid registration or licence raised a prima facie case against the applicants. In view of the past imports and unauthorised disposals, full waiver of penalties was declined, and only partial waiver with deposit directions and interim stay of recovery was granted. en-us Mon, 27 Aug 2007 00:00:00 +0530 Wed, 26 Sep 2012 17:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124216 A prima facie case was accepted for waiver of full pre-deposit where import through Kandla and movement to the SEZ did not, on the available material, violate the port condition, and most consignments appeared to have been shipped before 25-10-2004, limiting the adverse effect of the absence of a pre-shipment certificate. However, the imported scrap was treated as subject to hazardous-waste restrictions, and disposal to unauthorized persons without valid registration or licence raised a prima facie case against the applicants. In view of the past imports and unauthorised disposals, full waiver of penalties was declined, and only partial waiver with deposit directions and interim stay of recovery was granted. Case-Laws Customs Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124216