2004 (3) TMI 477 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty and stay of recovery in a case involving the benefit of Notification 23/98 dated 2-6-1998. The Tribunal found no requirement in the notification for 'end-use' certificates and no evidence of violation of the notification's conditions. The duty pre-deposit was waived, and recovery stayed pending the appeal.