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2015 (4) TMI 25 - AT - CustomsWaiver of pre deposit - Denial of the benefit of Notification No. 135/2010-Cus dated 31/12/2010 - Demand of differential duty - Held that:- The contract entered into by the appellant with the foreign supplier M/s. Trafigura Pte Ltd makes it absolutely clear that the coal will be supplied from Indonesia, in terms of clause 7. The country of origin furnished by the appellant before the Customs authorities gives the details of the quantity shipped, the vessel in which the goods were carried, the departure date of the vessel and all other relevant particulars. If one sees the bills of lading submitted by the appellant, all these details are tally and therefore, there cannot be any doubt whatsoever from where the impugned goods have originated. Even the surveyor's report certifying the weight of the goods also confirms the country of origin as Indonesia. In these circumstances, the denial of benefit of Notification No. 135/2010 in respect of the goods originating from Indonesia is clearly not sustainable. Thus, the appellant has made out a strong case for waiver of the dues adjudged. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. - Stay granted.
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