2001 (7) TMI 442 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of duty demand and penalty imposed on an applicant, found that the duty demand against the applicant was not proposed in the show cause notice. The applicant had voluntarily deposited a portion of the demanded amount. The Tribunal waived the pre-deposit of duty and penalty for the applicant, considering the circumstances.