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2013 (2) TMI 172 - CESTAT MUMBAIWaiver of Pre-deposit - Mis-declaration or suppression of fact - Undue DEPB benefit - Assessee manufactured and exported the goods describing as ‘Roller for Auto Brake Shoe' - Revenue argued that the applicant wrongly described the goods as Roller For Auto Brake Shoe' whereas in fact the goods were ‘Slack Adjuster Assembly Held that:- Shipping Bill the applicant declared the goods as Roller For Auto Brake Shoe (Slack Adjuster Assembly). In respect of the earlier export, the matter was examined by the Customs authorities and it was decided that the applicant are entitled for DEPB benefit in respect of the same goods. Now the Revenue wants to deny the benefit on the ground that Roller for Auto Brake Shoe are different from Slack Adjuster Assembly. In these circumstances, as the applicant declared Slack Adjuster Assembly also in the Shipping Bill, prima facie, there is merit in the contention that the allegation of misdeclaration or suppression of fact is not sustainable. Stay granted
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