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2012 (10) TMI 653 - AT - CustomsWaiver of pre-deposit - denial of benefit of Notification No. 32/2005-Cus. – import of continuous cast copper rods – actual user condition - nexus between import and export - Held that:- Condition attached to each of these certificates/licences was that the imports must have “broad nexus” with the two export product groups viz. (i) Chemicals and allied products (ii) Engineering products - paragraph 3.2.5 of the Handbook of Procedures required a ‘broad nexus’ with the export product in the sense that any one or more items of the ‘export product group’ specified in the certificate/licence could be exported by the importer so as to claim the benefit of the exemption notification - waiver of pre-deposit and stay of recovery of penalties are also granted
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