2002 (1) TMI 638 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the applicant, who manufactured polyester yarn in a 100% export oriented unit and sold part of the production in the domestic tariff area. The Commissioner demanded customs duty and excise duty, along with penalties, which were contested based on notifications and permissions granted by the Development Commissioner. The Tribunal waived the deposit of duty and penalty, staying their recovery.