https://www.taxtmi.com/caselaws?id=152246 The Tribunal upheld the imposition of a fine and penalty on the appellant for delaying the export of containers beyond the prescribed period under Notification No. 104/94-Cus. The penalty was imposed under Section 112 of the Customs Act, rejecting the appellant's argument for waiver based on a Supreme Court judgment. The appellant was directed to pre-deposit a specified amount within four weeks, with a waiver of pre-deposit for the remaining penalty and a stay on recovery upon compliance by a specified date. en-us Wed, 09 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 15:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152246 The Tribunal upheld the imposition of a fine and penalty on the appellant for delaying the export of containers beyond the prescribed period under Notification No. 104/94-Cus. The penalty was imposed under Section 112 of the Customs Act, rejecting the appellant's argument for waiver based on a Supreme Court judgment. The appellant was directed to pre-deposit a specified amount within four weeks, with a waiver of pre-deposit for the remaining penalty and a stay on recovery upon compliance by a specified date. Case-Laws Customs Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152246