https://www.taxtmi.com/caselaws?id=241097 In a customs duty dispute over differential duty on imported Superior Kerosene Oil, complete waiver of pre-deposit was declined because the exemption notification applied only to sales through the Public Distribution System. Supplies made to Railways and the Air Force/Defence were outside the notification, while sales through the Public Distribution System beyond the quota were treated as prima facie covered. Conditional relief was therefore granted instead of full waiver, after crediting the amount already deposited, and recovery was stayed pending the appeal. en-us Tue, 26 Jul 2011 00:00:00 +0530 Tue, 17 Dec 2013 11:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241097 In a customs duty dispute over differential duty on imported Superior Kerosene Oil, complete waiver of pre-deposit was declined because the exemption notification applied only to sales through the Public Distribution System. Supplies made to Railways and the Air Force/Defence were outside the notification, while sales through the Public Distribution System beyond the quota were treated as prima facie covered. Conditional relief was therefore granted instead of full waiver, after crediting the amount already deposited, and recovery was stayed pending the appeal. Case-Laws Customs Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241097