2002 (5) TMI 797 - AT - Customs

Summary

The judgment pertains to an application for waiver of pre-deposit and stay of recovery of duty amount of Rs. 70,38,646/- confirmed against the applicants by the Customs authorities. The duty demand was contested based on the interpretation of Notfn. No. 23/98-Cus. The Tribunal found a prima facie case for waiver as the contract was entered into by the Government of Maharashtra for construction of roads, granting the waiver and staying the recovery pending appeal.