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2014 (5) TMI 448 - AT - CustomsWaiver of Pre-deposit for admission of appeal - Import of Re-rolling Scrap - Pre-Shipment Inspection Certificate of DGFT - Held that:- Prima facie, it appears that there was no intention to contravene any of the provisions of the law and assessee had complied with the provisions to the best of their knowledge and no harm has been caused by import of prohibited goods – Although, there appears to be a technical violation - The issue whether fine and penalty needs to be imposed in such circumstances can be examined at the time of appeal hearing - It is proper to waive the requirement of pre-deposit of penalty arising from the impugned order for admission of appeal - stay granted.
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