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2019 (7) TMI 582 - AT - CustomsConcessional rate of duty - N/N. 21/2002-Cus dated 1-3-2002 - Denial of benefit of notification along with imposition of consequential interest and penalty much after clearance of goods by invoking extended period - HELD THAT:- Though D.C. Defibrillators can be interchangeably used as internal or external D.C. Defibrillators, the very fact that paddles were imported along with it as it is necessary accessory, when put to use, the imported goods can be put in the category of the internal D.C. Defibrillators for which exemption notification is applicable. In the instant case not only Bill of entry, accessories attached to D.C. Defibrillators clearly reveal that the said machinery was imported for internal use for which exemption notification is rightly applicable - we refrained ourselves from discussing on the issue pertaining to applicability of extended period on the ground of mis-declaration etc. and legality of order of Commissioner (Appeals) dropping redemption fine. Appeal disposed off.
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