2005 (6) TMI 309 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalties for an appeal regarding inclusion of documentation and service charges in assessable value of goods. The applicant's contention was that these charges were buying commission not to be included. The Tribunal found the applicant had a strong case and waived the remaining duty amount for appeal hearing. Stay petition was allowed. (Citation: 2005 (6) TMI 309 - CESTAT, New Delhi)