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2016 (8) TMI 616 - AT - CustomsBenefit of Notification No. 22/2002-Cus dated 01.03.2002 – exemption from payment of duty on fulfillment of conditions – Held that: - with regard to the shortage quantity, the duty demand was confirmed on the ground of non-fulfillment of the conditions mentioned in the exemption Notification. It is found from the available records that end use Certificate has not been produced within the stipulated time frame and no extension has been sought for by the importer. Thus, the condition of the notification has not been fulfilled by the appellant, for which, the duty liability is required to be discharged. Valuation – heavy melted scrap of iron and steel – concessional rate of duty - Differential duty - difference in calculation of the rate of duty by the department as well as the importer – Held that: - amount to be re-quantified – matter remanded to the Original Authority for quantification of the correct duty liability. Appeal dismissed – decided against appellant.
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