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2017 (10) TMI 470 - AT - CustomsBenefit of N/N. 80/70-Cus, read with N/N. 129/86-Cus - six sections of ten spindles each, being parts of ‘Auto-Cone winding machinery’ - concessional rate of duty - Held that: - It would appear from the impugned order that the first appellate authority has not given due consideration to the grounds on which original authority had extended the benefit of the said notification. That benefit is sought to be denied in the impugned order by casual dismissal - This finding of the first appellate authority does not appear to follow from any discussion in the order. Not only is such a finding not sustainable in law but is also not in consonance with the remand order - There being no justification for findings of the first appellate authority, it would appear that the impugned order must needs be set aside - benefit of exemption granted by the original authority is sustained - appeal allowed - decided in favor of appellant.
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