2003 (3) TMI 246 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved a waiver application for deposit of duty and penalty under Section 112 of Rs. 25,000. The applicant failed to comply with conditions for free patient treatment, resulting in duty demand and penalty imposition. The Tribunal ruled that duty deposit was unnecessary as goods were under Customs control, but directed the applicant to deposit the penalty within a month. Compliance report was to be submitted by 4-4-2003.