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2013 (7) TMI 758 - HC - CustomsLegality of recovery notices – municipal corporation filed the petition to challenge the legality of recovery notices passed by adjudicatory authority - Held that:- The petitioners were entitled to full waiver of customs duty and the additional duties on the imports made – The notices seeking recovery of the unpaid duties on the petitioners are also set aside - the amendment order issued by the Government of India, the orders-in-original passed by the Adjudicating Authorities to be rendered ineffective - intervening developments in the circulars would not be of any consequence because these orders were also in challenge – both the orders-in-original and the consequent duty demand required to be set aside. Government of India had powers u/s 25(2) to grant exemption in individual cases from payment of customs duties even after the import is made and duty collected - C/G if satisfied that it was necessary in the public interest so to do may pass a special order and exempt any goods from payment of duty - under circumstances of exceptional nature to be stated in the order – the circular of the Ministry of Finance in this case was sufficiently clear – petition decided in favour of assessee.
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