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2009 (9) TMI 425 - CESTAT, MUMBAIExemption- This appeal was filed by the department against an order passed by the Commissioner (Appeals), whereby the respondent got the benefit of exemption from payment of CVD on goods imported under DFIA No. 0310386574 dated 23-6-2006 issued from the office of the Directorate-General of Foreign Trade (DGFT). The main contention raised by the department (appellant) is that the above endorsement is not a ‘decision’ or ‘order’ appealable under Section 128 of the Customs Act. held that- endorsement taken as not binding and customs to independently assess the goods. Commissioner (Appeals) ought to have not entertained appeal based on intradepartmental proceedings. Impugned order set aside.
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