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2008 (9) TMI 369 - CESTAT, AHMEDABADProject import at concessional rate of duty under the Customs Notification No. 315/83. - compliance with the condition of Notification. - We agree with the appellant’s contention that counter signature of the Industrial Adviser would be sufficient compliance with the Notification. No importer can compel the officers to issue permission in a particular manner. The counter signature would mean that the Industrial Adviser has seen the certificate and is recommending it, which is the main purpose of the notification. - It is not the case of the Revenue that the machines imported by the appellants have not been used for the purpose or exemption notification has been misused. Therefore, appeal is allowed – concessional rate of duty available
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