Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 120 - AT - CustomsWaiver of pre-deposit - Penalty u/s. 114A, 114AA and 112 - Misuse of the licences granted to them under Target Plus Scheme Licences - Held that:- goods were imported in the year 2007 more specifically during the period May, 2007 to August, 2007. It is also undisputed that the appellant had produced the relevant documents of Target Plus Scheme Licences to the authorities for claiming benefit under Notification No. 32/2005. The authorities before clearing the consignments could have gone into the details as to the eligibility. We also find that the Show Cause Notice was issued on 28-8-2009 by invoking the extended period of time. On perusal of the condition of Notification which was sought to be pressed into service for extended period of time for confirmation of demand, prima facie, we find that the said condition cannot be pressed into service and demand for extended period cannot sustain - appellant have made prima facie case for waiver of pre-deposit of the amounts only on the ground of limitation - Stay granted.
|