2013 (12) TMI 1243

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..... , Addl. Commr. (AR), for the Respondent. ORDER Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs. 50,46,728/- along with interests and penalties. The applicants made import of certain goods and claimed benefit of concessional rate of duty under Sr. No. 425 of Notification No. 21/2002-Cus. dated 1-3-2002. A show-cause notice was issued by t .....

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..... e Commissioner of Customs, which is not a competent authority under Rule 8 of the above mentioned Rules. Hence, the demand is not sustainable. 4. The Revenue submitted that as per the condition of Bond executed at the time of import, it was made specific that the Assistant Commissioner of Central Excise/Customs can recover the customs duty in case of violation of the condition of Notificatio .....

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..... , the show-cause notice is issued by the Commissioner of Customs for demanding duty for violation of the conditions of Notification. As the Commissioner of Customs is not a competent authority to issue show cause notice, we find that the applicants have made out a strong prima facie case in their favour for complete waiver of dues adjudged. Accordingly, we grant waiver of pre-deposit of entire amo .....

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