2000 (5) TMI 854 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata granted a stay petition for waiver of pre-deposit of Rs. 11,76,983.91 in a case involving customs duty on imported containers with machinery. The Tribunal found a strong prima facie case for complete waiver based on the importer's request for relinquishment of the goods under Section 23(2) of the Customs Act, 1962.