https://www.taxtmi.com/caselaws?id=240221 At the stay stage, a prima facie waiver of pre-deposit was justified where imported steel inputs were shown to have been used in export manufacture and the export obligation had been fully discharged. The classification dispute under Chapter Note 1(f) of Chapter 72 and the scope of the advance licence exemption were treated as reasonably debatable, and the DGFT clarification supported the importer's position. On the extended period issue, the bills of entry disclosed the goods, there was no prima facie indication of diversion or domestic misuse, and non-production of mill test certificates did not by itself establish suppression or wilful misstatement. Accordingly, recovery remained stayed pending final hearing. en-us Tue, 09 Jul 2013 00:00:00 +0530 Mon, 30 Dec 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240221 At the stay stage, a prima facie waiver of pre-deposit was justified where imported steel inputs were shown to have been used in export manufacture and the export obligation had been fully discharged. The classification dispute under Chapter Note 1(f) of Chapter 72 and the scope of the advance licence exemption were treated as reasonably debatable, and the DGFT clarification supported the importer's position. On the extended period issue, the bills of entry disclosed the goods, there was no prima facie indication of diversion or domestic misuse, and non-production of mill test certificates did not by itself establish suppression or wilful misstatement. Accordingly, recovery remained stayed pending final hearing. Case-Laws Customs Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240221