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2013 (11) TMI 700 - CESTAT CHENNAIStay application - Benefit of notification No. 32/97-Cus dated 01.04.97 - Dealing in Polished granite slabs - Violation of conditions of Notification - Held that:- prima facie, there is no reason why the benefit of notification No. 32/97-cus should be denied to the importer of the granite slabs - Commissioner (Appeals), on the facts of this case, allowed amendment of the relevant Bills of Entry substituting Swathi Enterprises for New Karunai Granites as importer. To our mind, this is a rational decision taken by the Commissioner (Appeals) to obviate the minor procedural infraction found in the transaction. It is to be noted that Swathi Enterprises whose name has been allowed to be substituted for New Karunai Granites as importer in the relevant Bills of Entry has been given the benefit of notification in respect of two consignments of identical goods imported by them in November ‘2011 and the Customs authorities have no objection in this regard. Perhaps, the only factual difference between the transaction of November2011 and the transaction in question is that Swathi Enterprises did not have Central Excise registration, when they imported the past consignments, for the sake of complying with condition No.(v) of the notification. But, this is too minor a procedural defect to be projected by the appellant, given the fact that New Karunai Granites undisputedly complied with the said condition No.(v) of the notification - Stay granted.
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