2004 (6) TMI 109 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, granting waiver of pre-deposit and staying recovery of duty amount. The demand notice was issued based on a Board's Circular dated 7-8-2001, but the goods were cleared prior to this date. The Tribunal found the appellant's case strong in their favor, allowing the stay application until the appeal is disposed of.