https://www.taxtmi.com/caselaws?id=251038 Waiver of pre-deposit was considered appropriate where imported goods were purchased on high sea sale basis and exemption was claimed under Notification No. 21/2002-Cus. The available materials, including the notification certificate, project correspondence and the appellant's own earlier stay order, were treated as sufficient to establish a prima facie case for interim relief. On that basis, the tribunal held that pre-deposit of duty and interest was not necessary at the interim stage, and the stay application was allowed pending disposal of the appeal. en-us Tue, 13 May 2014 00:00:00 +0530 Tue, 02 Sep 2014 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251038 Waiver of pre-deposit was considered appropriate where imported goods were purchased on high sea sale basis and exemption was claimed under Notification No. 21/2002-Cus. The available materials, including the notification certificate, project correspondence and the appellant's own earlier stay order, were treated as sufficient to establish a prima facie case for interim relief. On that basis, the tribunal held that pre-deposit of duty and interest was not necessary at the interim stage, and the stay application was allowed pending disposal of the appeal. Case-Laws Customs Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251038