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2013 (10) TMI 508 - CESTAT AHMEDABADWaiver of pre-deposit - Invalid VKGUY credit - Held that:- amending VKGUY licences in order to restrict the eligibility of duty free imports the power vests with DGFT authorities and not the Commissioner of Customs, Ahmedabad. We also find strong force in the contentions raised by the ld. counsel that for the demand of duty under Section 28 of the Customs Act, 1962, on the goods imported, the show cause notices needs to be issued to importers who had imported the goods through Tuticorian or Kandla ports. We are unable to understand the adjudicating authority’s findings as to demand of the customs duty on the appellant under provisions of Section 28 of the Customs Act, 1962 as it provides for demand of the duty only from the importer; it is an admitted fact that the appellant herein is not an importer and he has only sold the VKGUY licences. As of today, we find that the licences are not yet cancelled or revoked by the DGFT authorities and hence any imports, prima facie, under these licences are valid imports - appellant has made out prima facie case for the waiver of the pre-deposit of the amounts involved - stay granted.
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