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2014 (9) TMI 64 - CESTAT CHENNAIWaiver of pre deposit - Exemption of duty under Notification No.21/02-Cus., dated 01.03.2002 - applicant imported Premier Flex 3000, Polyester Reinforced Black Finish, Polyester Reinforced Natural Granule Finish on "High Sea Sales" basis and claimed exemption of duty under Notification No.21/02-Cus., dated 01.03.2002 - registration of the project import is done by NPCI - violation of the condition of the notification - Held that:- under Regulation of the project, the asessee is required to register the project with the Customs authority before importation. In this case, the registration of the project import is done by NPCI and therefore, there is violation of the condition of the notification. They are required to comply with the condition of the Notification. We find that the Tribunal, in the applicant's own case vide Stay Order No.537/06, dated 04.05.2006 granted unconditional stay following the earlier stay order of the Tribunal in the case of Hindustan Construction Company Ltd. Vs Commissioner of Customs, Trichy reported in [2005 (12) TMI 551 - CESTAT CHENNAI]. On a query from the Bench, the learned Counsel for the applicant drew the attention of the Bench to the letter dated 17.05.2003 of M/s. NPCIL, wherein it is mentioned M/s. Simplex Concrete Piles (India) Ltd. subsequently changed to M/s. Simplex Infrastructure Ltd., applicant herein. Prima facie , on perusal of the certificate under Customs Notification No.21/2002, dated 01.03.2002 issued to M/s. NPCIL, a Govt. of India Enterprise, we find that it is a fit case for waiver of pre-deposit of duty along with interest. - Stay granted.
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