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2014 (1) TMI 1458 - CESTAT KOLKATAStay application - Denial of refund claim - Violation of condition stipulated in Notification No. 40/2002-Cus., dated 12-2-2002 - Held that:- proceedings were initiated against various importers including the respondent for underinvoicing with regard to import of Polished Marble Slabs from Nepal and for not fulfilling the conditions stipulated in Notification No. 40/2002-Cus., dated 12-2-2002. Both the lower authorities dropped the proceedings initiated against the respondent on the ground that the import was as per Indo-Nepal Treaty, which would have the overriding effect against the exemption notification - Board’s Circulars would be binding on the Department, even if they are contrary to the law. We further find that it is not the case of the Department that the learned Commissioner (Appeals’) Order is ex facie illegal or without jurisdiction - Stay denied.
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