2005 (4) TMI 446 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai found that Notification 148/94-Customs does not require certificates of end-use distribution to be signed only by a District Magistrate. A prima facie case of full waiver of pre-deposit under Section 129E of Customs Act, 1962 was made out. The regular hearing is scheduled for 3-6-2005. Application disposed accordingly.