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    <title>2009 (3) TMI 818 - CESTAT, BANGALORE</title>
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    <description>Importers seeking customs notification benefit for computers and servers used for research obtained complete waiver of pre-deposit where the goods were supported by an essentiality certificate from the University Registrar. On the stay record, CESTAT found a strong prima facie case on merits and treated the Revenue&#039;s objections about compliance with notification guidelines as issues for final hearing. Recovery was therefore stayed pending disposal of the appeal.</description>
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      <description>Importers seeking customs notification benefit for computers and servers used for research obtained complete waiver of pre-deposit where the goods were supported by an essentiality certificate from the University Registrar. On the stay record, CESTAT found a strong prima facie case on merits and treated the Revenue&#039;s objections about compliance with notification guidelines as issues for final hearing. Recovery was therefore stayed pending disposal of the appeal.</description>
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