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2014 (1) TMI 687 - CESTAT MUMBAIWaiver from pre-deposit - Stay of recovery - Exemption under Notification No. 34/2006 - Held that:- Notification No. 34/2006 grants exemption to goods cleared under SFIS subject to the condition that the duty is debited in the SFIS certificate issued to the recipient by the competent authority. In other words what is exempt is only payment of duty in cash. The duty liability has to be discharged by debiting in the SFIS certificate - clearances under Notification No. 34/2006 cannot be equated with exempted goods. Thus, prima facie, we find that the appellant has made out a strong case in their favour for waiver of pre-deposit of the dues adjudged - Stay granted.
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