1998 (4) TMI 335 - AT - Customs

Summary

The judgment is about a waiver of deposit of penalty imposed on an applicant for alleged duty evasion on SIM cards imported through DHL Couriers. The Commissioner classified the SIM cards as electrical parts, but the applicant argued they should be classified differently. The tribunal found prima facie support for the applicant's argument, waived the penalty deposit, and stayed its recovery.