2009 (10) TMI 888 - SCH - Customs

Violation of conditions of the Annual Advance Licence r/w customs N/N. 48/99 - Actual User Condition Exemption - the decision in the case of Commissioner of Customs (Sea) Custom House Chennai Versus CESTAT South Zonal Bench & M/s Gaur Impex 2009 (4) TMI 83 - MADRAS HIGH COURT contested where it was held that Tribunal fell in error in permitting the clearance of the goods on merit rate By doing so the Tribunal has virtually set at naught the purpose behind issuance of an exemption notification and the confiscation and penalty was upheld - Held that - the decision in the above case upheld - appeal dismissed - decided against assessee.