https://www.taxtmi.com/caselaws?id=241217 Concessional duty under the amended exemption notification was confined to processed filament yarn, and the imported goods were found to be unprocessed nylon filament yarn. No material was produced at the stay stage to show that the condition for the concession was satisfied, so a prima facie case for full relief was not established. The plea of limitation was also not substantiated, and no financial hardship was pleaded or proved. Total waiver of pre-deposit was therefore declined, and pre-deposit of 50% of the duty demanded in each case was directed, with waiver of the balance subject to compliance. en-us Mon, 19 Sep 2011 00:00:00 +0530 Thu, 19 Dec 2013 06:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241217 Concessional duty under the amended exemption notification was confined to processed filament yarn, and the imported goods were found to be unprocessed nylon filament yarn. No material was produced at the stay stage to show that the condition for the concession was satisfied, so a prima facie case for full relief was not established. The plea of limitation was also not substantiated, and no financial hardship was pleaded or proved. Total waiver of pre-deposit was therefore declined, and pre-deposit of 50% of the duty demanded in each case was directed, with waiver of the balance subject to compliance. Case-Laws Customs Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241217