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2015 (8) TMI 579 - SC - CustomsImport of Printing Machine at concessional rate High Court refused to allow import of Web Printing Machine on concessional rate of custom duty However Interim relief sought for release of machinery was allowed but petition was kept pending Whether High Court was competent to decide matter Held that:- interim prayer for release of machinery was allowed by High Court No doubt, when High Court passed interim order in favour of appellant, High Court could have dispose of petition It was at instance of appellant that issue was taken up for hearing. After inviting High Court to decide matter on merits and finding that decision has gone against appellant, contrary argument was nothing but desperate attempt to come out of situation which was appellant's own creation Order of High Court clearly records that appellant had requested High Court to decide issue on basis of material on record. Ultimate conclusion drawn by High Court in regards to entitlement of appellant to claim exemption under Notification No. 114/80-CUS in this behalf was correct and plausible Burden of proof was on appellant to establish that machine imported by it generates more than 35,000 composite impressions or copies per hour which appellant failed to do so Appeal dismissed Decided against Assesse.
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