https://www.taxtmi.com/caselaws?id=243464 An eight-day delay in filing the appeal was condoned because the explanation was found satisfactory and no prejudice was shown. On the request for interim relief, the Tribunal held that the appellant had shown a plausible prima facie case on whether use of the imported rig for test borings after overhaul and servicing breached the exemption condition in Notification No. 21/2002. Pre-deposit was waived, recovery of duty and penalty was stayed during the appeal, and continued use of the rig was allowed subject to keeping the existing bank guarantee alive as security for the revenue. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 03 Feb 2014 08:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243464 An eight-day delay in filing the appeal was condoned because the explanation was found satisfactory and no prejudice was shown. On the request for interim relief, the Tribunal held that the appellant had shown a plausible prima facie case on whether use of the imported rig for test borings after overhaul and servicing breached the exemption condition in Notification No. 21/2002. Pre-deposit was waived, recovery of duty and penalty was stayed during the appeal, and continued use of the rig was allowed subject to keeping the existing bank guarantee alive as security for the revenue. Case-Laws Customs Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243464