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2017 (3) TMI 827 - CESTAT MUMBAIScope of SCN - Benefit of N/N. 13/81-Cus - appellant was required to utilise the imported goods for manufacture of products which were to be exported, which the appellant failed to fulfill - Held that: - the SCN dated 5th April 1995 required the appellant to pay the amount of duty chargeable and imposition of penalty solely on account of retention of the goods in the warehouse beyond the periods specified in the warehousing licence - The impugned order has solely considered non-compliance with N/N. 13/81-Cus dated 9th February 1981 for upholding the order of the original authority as the detriment to the appellant has been determined on the basis of a finding that has travelled beyond the show cause notice - Appeal allowed - decided in favor of appellant.
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