2008 (5) TMI 592

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..... rder per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself inasmuch as the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him. We have seen the stay order passed by the Commissioner (Appeals) which does not deal either with merits of the case or financia .....

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..... rted goods from the whole of the Special Additional Duty of Customs leviable thereon under Section 3A of the Customs Tariff Act. Section 3A became Section 3(5) with effect from 13-5-05. However, the corresponding change in the Notification i.e. replacing Section 3A with Section 3(5) was not made. The said amendment was carried subsequently with effect from 19-12-2006. Inasmuch as, during the relev .....

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..... the benefit of the Notification. We also note that in any case, another Notification No. 20/06, dated 1-3-2006 exempts the goods imported from payment of Special Additional Duty of Customs, which benefit was claimed by the appellant during the adjudication proceeding but stands rejected on the ground that it was not claimed initially at the time of import. The above reasoning adopted by the origin .....

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