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2013 (12) TMI 1091 - CESTAT AHMEDABADStay application - Waiver of pre deposit - violation of conditions of the Notification No. 52/2003-Cus., dated 31-3-2003 - Held that:- Goods were imported duty free by availing benefit of Notification No. 52/2003-Cus, dated 31-3-2003 by the appellant who is an EOU. It is also not in dispute that the goods inputs which were imported were transferred to another EOU of the same appellant under CT-3 certificate. Since the goods are transferred to another EOU, the denial of benefit of Notification No. 52/2003, in our considered view, seems to be prima facie incorrect. On reading of Notification No. 52/2003-Cus., we find that the appellant is, prima facie, eligible to transfer the goods to another 100% EOU for further manufacture - Prima facie case in favour of assessee - Stay granted.
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