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2014 (3) TMI 995 - AT - CustomsWaiver of pre deposit - whether pre-condition of import prescribed by column 3 of S. No. 4 of Notification No. 13/2010, dated 19-2-2010 shall be satisfied if a certificate as prescribed in terms of para (b) of amended Notification No. 84/2010, dated 27-8-2010 is furnished by the importer at the time of import - Held that:- subsequent Notification No. 84/2010, dated 27-8-2010 which is in continuation of Notification No. 13/2010, dated 19-2-2010 and as per preamble of former that does not make subsequent notification to be an alien. Production of certificate from proper authority was mandatory condition of the notification dated 19-2-2010. Subsequent notification dated 27-8-2010 was issued to remove difficulty and appears to be clarificatory in nature. Following the ratio laid down by Apex Court in the case of ITW Signode India Ltd. v. CCE - [2003 (11) TMI 114 - SUPREME COURT OF INDIA], we are prima facie satisfied that if pre-deposit is directed at this stage that shall cause undue hardship to the appellant. Accordingly, there shall be waiver of pre-deposit of demand during pendency of the appeal or till 30-9-2014 whichever is earlier. - Stay granted.
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