https://www.taxtmi.com/caselaws?id=237882 CESTAT Ahmedabad considered whether appellants were entitled to waiver of pre-deposit of penalties and stay of recovery pending appeal. The Tribunal noted that, although the adjudicating authority treated the export as prohibited basmati rice, the appellants claimed benefit under the relevant DGFT notifications. It observed that the goods appeared to fall within the restriction or clarification reflected in those notifications, supported by the Chief Chemist's report, and that a coordinate Bench had already covered the issue. On that basis, the Tribunal found a prima facie case for interim relief and allowed waiver of pre-deposit, staying recovery of the penalties until disposal of the appeals. en-us Mon, 19 Aug 2013 00:00:00 +0530 Thu, 10 Oct 2013 02:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237882 CESTAT Ahmedabad considered whether appellants were entitled to waiver of pre-deposit of penalties and stay of recovery pending appeal. The Tribunal noted that, although the adjudicating authority treated the export as prohibited basmati rice, the appellants claimed benefit under the relevant DGFT notifications. It observed that the goods appeared to fall within the restriction or clarification reflected in those notifications, supported by the Chief Chemist's report, and that a coordinate Bench had already covered the issue. On that basis, the Tribunal found a prima facie case for interim relief and allowed waiver of pre-deposit, staying recovery of the penalties until disposal of the appeals. Case-Laws Customs Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237882