2004 (9) TMI 460 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where Applicants sought waiver of pre-deposit of duty and penalty. The Applicants argued they were not responsible for the increase in MRP of rechargeable batteries by their customers. The Tribunal found the Applicants had a strong case and waived the pre-deposit of duty and penalty, staying the recovery during the appeal process. Adjourned for further arguments to December 13, 2004.