https://www.taxtmi.com/caselaws?id=238271 The tribunal allowed the stay petition unconditionally, ruling in favor of the appellants. It concluded that the amendment to the exemption notification was clarificatory, extending the benefit to vendors, sub-vendors, and suppliers involved in organizing the Common Wealth Games. The appellants were considered to have a prima facie case in their favor, as evidenced by the circulars and amendments issued by the Board. Consequently, the tribunal dispensed with the condition of pre-deposit of duty and penalties imposed under Section 117 of the Customs Act, 1962, in favor of the appellants. en-us Mon, 27 May 2013 00:00:00 +0530 Tue, 31 Dec 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238271 The tribunal allowed the stay petition unconditionally, ruling in favor of the appellants. It concluded that the amendment to the exemption notification was clarificatory, extending the benefit to vendors, sub-vendors, and suppliers involved in organizing the Common Wealth Games. The appellants were considered to have a prima facie case in their favor, as evidenced by the circulars and amendments issued by the Board. Consequently, the tribunal dispensed with the condition of pre-deposit of duty and penalties imposed under Section 117 of the Customs Act, 1962, in favor of the appellants. Case-Laws Customs Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238271