https://www.taxtmi.com/caselaws?id=50572 The Appellate Tribunal granted a waiver of pre-deposit of Rs. 3 lakhs imposed as a penalty, allowing the appeal for disposal. The appellant, who failed to fulfill export obligations after importing machinery under a concessional duty rate, argued duty payment was made before the show cause notice and non-export was due to uncontrollable reasons. The Tribunal found no willful non-compliance, leading to the appeal's allowance and rejecting penalty imposition and machinery confiscation, as duty was paid within the specified period and no intent for non-compliance was established. en-us Thu, 14 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50572 The Appellate Tribunal granted a waiver of pre-deposit of Rs. 3 lakhs imposed as a penalty, allowing the appeal for disposal. The appellant, who failed to fulfill export obligations after importing machinery under a concessional duty rate, argued duty payment was made before the show cause notice and non-export was due to uncontrollable reasons. The Tribunal found no willful non-compliance, leading to the appeal's allowance and rejecting penalty imposition and machinery confiscation, as duty was paid within the specified period and no intent for non-compliance was established. Case-Laws Customs Thu, 14 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50572