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2011 (1) TMI 159 - AT - CustomsWaiver of interest - appellants have cleared the impugned goods initially for exhibition in China and the movement of the goods was under bond without payment of duty - when the goods have been exported without payment of the central excise duty and subsequently the same goods have been re-imported and taken for home consumption, it is logical that the same should suffer central excise duty, as no goods can be manufactured and cleared for home consumption without payment of applicable central excise duty unless specifically exempted as provided under the law - no justification for claiming for waiver of interest and appeal rejected
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