Home Case Index All Cases Customs Customs + AT Customs - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 893 - CESTAT MUMBAIWaiver of pre-deposit - Benefit of N/N. 43/02 - denial on the ground that the benefit of the above Notification was not available to that part of the imported material which was not physically incorporated in the final products - Held that: - the appellant is entitled to claim exemption under the above Notification in respect of the entire quantity of Aluminium ingots imported by them inasmuch as such quantity was recognized by SION norms as the quantity consumable in the entire quantity of Aluminium Chloride exported. Extended period of limitation - suppression of facts - Held that: - The fact is that any quantity of the imported raw material which was not actually contained in the export goods was not disclosed to the department. Prima facie, there is suppression - extended period rightly invoked. Appellant is directed to pre-deposit the entire amount of duty within a period of four weeks and report compliance on 11-9-2009 - appeal dismissed - decided against appellant.
|