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2014 (6) TMI 948 - CESTAT AHMEDABADWaiver of pre-deposit - Differential duty - Non achievement of Net Foreign Exchange Earnings as per performance of export - Appellant had exported the goods manufactured out of the raw materials imported but there is a short fall of exports which was accepted by the appellant. As per appellant the short-fall is approximately 1.63% while the adjudicating authority has recorded the short-fall of approximately 21.47% but DGFT authorities ordered short-fall of approximately 9.32% - Held that: as adjudicating authority is at variance against the DGFT authority’s findings and the claim made by the appellant, as to there being short fall of 1.63%, the issue needs detailed analysis and needs deeper consideration. Therefore, the appellant should be put to some condition to hearthe appeal for which he has to deposit an amount of ₹ 10,00,000/- (Rupees ten lakhs only). - Stay granted with waiver of balance amount
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