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2013 (9) TMI 917 - HC - CustomsWaiver of pre-deposit - Enhanced duty draw back - Over-invoicing the export goods - Held that:- If on the same set of facts the duty demand is confirmed by the adjudicating authority in respect of all the three entities and penalty is also imposed and the Tribunal in the case of two entities and its proprietor/partners grants full waiver of pre-deposit, then, it is just and proper that even in the third case, total waiver of pre-deposit ought to be granted. No valid reasons are given by the Tribunal for demanding pre-deposit - stay granted.
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