2007 (12) TMI 376 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore required the appellant to pre-deposit Rs. 4,42,769/- under Section 28(1) of the Customs Act and an equal amount of penalty, with a personal penalty of Rs. 50,000/- on Shri S.K. Agarwal. The appellant refuelled shipping trawlers at mid-sea from ONGC and M/s. Reliance Industries Ltd., leading to a duty dispute. The Tribunal granted waiver of pre-deposit and stayed its recovery as the refuelling took place outside the territorial limits of the country.