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2013 (8) TMI 581 - CESTAT AHMEDABADValidity of Confiscation order - Benefit of Notification No.1/2011 - issue involved in the case was regarding the differential duty of Customs which had been confirmed by the adjudicating authority by denying the benefit of Notification No.1/2011 - Held that:- Goods are prima facie eligible for benefit of Notification No.1/2011-Cus Extending the notification and acknowledges the fact that the goods are needed for solar power generation project or facility - the benefit of Notification No.1/2011-Cus, cannot be denied to such goods - the appellant can be considered as a person who was holding himself out to be an importer – confiscation order of the Goods was erroneous. Stay application and waiver of pre deposit - assesseee has made out a strong prima facie case for pre-deposit of the amount of duty, interest and the penalty imposed – pre- deposit amount waived – decided in favour of assesse.
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