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2013 (10) TMI 999 - CESTAT CHENNAIWaiver of Pre-deposit - Differential Duty - Benefit of Notification No.21/02 - The appellant described the goods as "Transparent Skin Barrier Microporous Surgical Tapes" in some of the Bills of Entry and "Skin Barrier Microporous Surgical Tapes" in other Bills of Entry - Prima facie , the tenor of the statement given by the Managing Director of the company had to be gathered by a reading of the entire text of the statement, which we have done - Relying upon KMS Medisurgi Pvt. Ltd. vs CC (Import), Mumbai [2008 (2) TMI 807 - CESTAT, MUMBAI] - Prima facie, we cannot take a view that the Managing Director of the company conceded duty liability by agreeing that the description of the goods was misdeclared in material particulars - The Notification, at Sl. No.363 thereof read with List 37 appended thereto, specifically exempted "Skin Barrier Microporous Surgical Tapes" from payment of duty. The goods were so declared/described by the assessee in the relevant Bills of Entry. The department ought to have at least sought expert opinion on the technical aspects involved in the case - If is against this background that we are looking at the stay orders produced by the learned counsel for the appellant - Goods which were declared as "Skin Barrier Microporous Surgical Tapes" were the subject-matter of those cases also. Waiver and stay were granted in those cases - there was no option but to grant waiver of predeposit and stay of recovery against the adjudged dues - a Bank Guarantee furnished by the importer stands enforced and this amount stands appropriated too - Hence there will be waiver of predeposit and stay of recovery in respect of the balance amount of duty, interest thereon and penalty - Stay granted.
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