https://www.taxtmi.com/caselaws?id=182635 Import of machinery under Notification No. 21/2002-Cus. dated 01.03.2002 raised a dispute over alleged breach of notification conditions and the resulting liability to interest and penalty. The importer had already paid the duty during investigation, and the remaining controversy concerned the continuance of the interest and penalty demand pending appeal. On a prima facie view, the request for waiver was found sustainable, and pre-deposit of interest and penalty was waived. Recovery of those amounts was stayed during pendency of the appeal. en-us Tue, 11 Oct 2011 00:00:00 +0530 Mon, 16 May 2016 15:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182635 Import of machinery under Notification No. 21/2002-Cus. dated 01.03.2002 raised a dispute over alleged breach of notification conditions and the resulting liability to interest and penalty. The importer had already paid the duty during investigation, and the remaining controversy concerned the continuance of the interest and penalty demand pending appeal. On a prima facie view, the request for waiver was found sustainable, and pre-deposit of interest and penalty was waived. Recovery of those amounts was stayed during pendency of the appeal. Case-Laws Customs Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182635