2005 (10) TMI 449 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai waived the requirement of pre-deposit of balance duty and penalty for M/s. Nilkamal Crates & Bins and M/s. Kemtee Imaging Pvt. Ltd. as they had already paid a significant portion of the demand. For Kemtee India Photographic Co. Pvt. Ltd., the Tribunal waived pre-deposit of duty and penalty, stating that the extended period cannot be invoked against them as any suppression was on the part of the original license holder.