Home Case Index All Cases Customs Customs + HC Customs - 2015 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1228 - HC - CustomsWaiver of pre deposit - Classification of coal - Bituminous Coal or Steam Coal - Held that:- Bangalore Bench of the Tribunal took a particular view and later on Chennai Bench disagreed with it. The referral order of Chennai Bench is also extensively referred in the memo of appeal before us and a copy of the same is annexed at Pages 278 to 294 of the paper book. The issue involved is classification of coal imported by Appellants and whether that is bituminous coal falling under Customs Tariff Notification CTH27011200 as claimed by the Department or steam coal falling under Notification CTH27011920 as claimed by the Appellants - there are rival contentions and equally differing views of the Benches of the Tribunal, then, all the more this was not a case for imposition of any condition of pre-deposit. The waiver application should have been granted without imposing any conditions. If the larger Bench of the Tribunal is to resolve the matter, then all the more, without expressing any opinion on the merits of the controversy, so also on the point whether mere reference to larger Bench should necessarily result in total waiver and unconditional stay, we are of the view that interest of justice will be served if each of these appeals are allowed. The impugned orders of the Tribunal are quashed and set aside - Decided in favour of assessee.
|