Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 651 - CESTAT CHENNAIWaiver of pre deposit - Import of parts of Switches and paid concessional rate of duty under exemption notification No. 25/09-Cus dated 28.02.1999 - Assessee did not fulfill all the conditions - Held that:- As per the condition of the exemption Notification, the imported goods would be used in the registered premises of the applicant. In the present case, the applicant failed to comply with the condition of the Notification as they have sent the imported goods to their other unit in Una, which is not registered for the purpose of the availment of concessional rate of duty under Notification 25/09-Cus. So, the applicant failed to make out a prima-facie case for waiver of pre-deposit of entire amount of duty alongwith interest and penalty - Partial stay granted.
|