2014 (5) TMI 405

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..... , Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. This application is for waiver of duty of Rs. 6,27,68,000/- and equivalent amount of penalty imposed under Section 112A(ii) of the Customs Act, 1962. The applicant is a 100% EOU and they were allowed to import the capital goods, raw material without payment of duty. During audit, an objection was raised that at the time of .....

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..... alid and the goods are also within the period of warehousing. In these circumstances, the applicant has made out a prima facie case for waiver of pre-deposit. We, therefore, waive the requirement of pre-deposit of all the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. Stay petitions are allowed. (Dictated in open Court)
Case laws, Decisions, J .....

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