https://www.taxtmi.com/caselaws?id=252622 Failure to fulfil the export obligation under the STPI scheme justified the customs duty and central excise duty demand with interest, and the Tribunal treated the penalty as nominal. As no real dispute on liability was shown for interim purposes, the appellant was found not to have established a prima facie case for waiver of pre-deposit. The appellant was therefore directed to deposit the entire adjudged liability under Section 129E of the Customs Act, 1962 within twelve weeks, failing which the appeal would stand rejected without further opportunity. en-us Fri, 09 May 2014 00:00:00 +0530 Thu, 30 Oct 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252622 Failure to fulfil the export obligation under the STPI scheme justified the customs duty and central excise duty demand with interest, and the Tribunal treated the penalty as nominal. As no real dispute on liability was shown for interim purposes, the appellant was found not to have established a prima facie case for waiver of pre-deposit. The appellant was therefore directed to deposit the entire adjudged liability under Section 129E of the Customs Act, 1962 within twelve weeks, failing which the appeal would stand rejected without further opportunity. Case-Laws Customs Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252622