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2013 (10) TMI 855 - AT - CustomsDifferential Duty – Waiver of Pre-deposit - Whether the department was correct in demanding differential duty on lumps on the ground that the total quantity of Iron and Ore Fines exported by the appellant in three Shipping Bills can be charged duty at higher rate on the ground that the percentage of lumps is more than 5% - Revenue was of the view that 5% tolerance is allowed as per the practice followed in Goa Customs House – Held that:- The reason that 5% tolerance was allowed as per practice followed by the Goa Custom House, there is no other ground for charging differential duty on lumps in excess of 5% - The issue requires more detailed consideration taking into account the statutory provisions and basis for the same etc. which can be done at the time of final hearing stage - On the rejection of transaction value, even the documents based on such conclusions have been arrived were not provided to the appellant - It also requires a detailed consideration - the issues involved and taking into account the fact that the amount involved is very small and also taking into account the fact that the company is a small exporter and have financial hardships - the requirement of pre-deposit has to be waived - waiver of pre-deposit and stay of recovery in respect of the dues during the pendency of the appeals was allowed – Stay granted.
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