2006 (5) TMI 373 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed waiver of pre-deposit of duty for the appellant in two separate orders related to disallowed discounts on post-exportation expenses for imported modular kitchens from Italy. The Tribunal found the appellant prima facie entitled to a 15% discount and a 6% discount based on Customs Valuation Rules and precedent. The waiver of pre-deposit of duty was granted, and recovery was stayed pending appeals.