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2018 (7) TMI 551 - AT - CustomsBenefit of Concessional rate of duty - N/N. 51/96-Customs dated 23.07.1996 - Essentiality Certificate - denial on the ground that the computers were being used by students and faculty members for preparing articles/projects which did not appear to be research work Held that:- In the instant case, the Essentiality Certificate has been issued and the importer is affiliated to Bangalore University and Bangalore University is registered with the DSIR. Therefore, the importer is eligible to import the said items under concessional rate as the conditions of the Notification have been satisfied. No fraud was alleged. In fact, it is seen that no investigation is made and no statements are recorded. The Essentiality Certificate was not withdrawn by the authority who has issued it. Under these circumstances, demand notice for an extended period only on strength of a letter written by the university to the A.G., Audit party is not sustainable. Appeal allowed - decided in favor of appellant.
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