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2011 (5) TMI 790 - CESTAT, CHENNAIDemand under Section 28 of the Customs Act, 1962 - demanded invoking Section 111(o) of the Customs Act, 1962 – Held that:- Section 111(o) of the Customs Act, 1962 cannot be invoked nor can the duty be demanded, Customs authorities have allowed the exemption after satisfying themselves that the pre-import conditions have been fulfilled and if they have allowed the exemption to certain non-eligible goods, the only course for recovery of the duty was to issue the demand notice under Section 28 of the Customs Act, 1962 within the time prescribed thereunder. Since that has not been done, prima facie, the demand appears to be not sustainable, requirement of pre-deposit waived
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