https://www.taxtmi.com/caselaws?id=236743 An import dispute under an EPCG-linked exemption notification concerned waiver of pre-deposit and stay of recovery pending appeal. The Tribunal noted that the appellants had already deposited the differential duty during investigation and that the issues raised were debatable, including the effect of issuance of EODC, the plea of limitation, and the correct reading of the export obligation condition tied to use of the capital goods. In view of conflicting judicial views and the facts placed before it, the Tribunal found sufficient grounds for interim relief and granted waiver of the balance pre-deposit with stay of recovery during the appeal. en-us Tue, 08 May 2012 00:00:00 +0530 Fri, 06 Sep 2013 13:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236743 An import dispute under an EPCG-linked exemption notification concerned waiver of pre-deposit and stay of recovery pending appeal. The Tribunal noted that the appellants had already deposited the differential duty during investigation and that the issues raised were debatable, including the effect of issuance of EODC, the plea of limitation, and the correct reading of the export obligation condition tied to use of the capital goods. In view of conflicting judicial views and the facts placed before it, the Tribunal found sufficient grounds for interim relief and granted waiver of the balance pre-deposit with stay of recovery during the appeal. Case-Laws Customs Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236743