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Larsen & Toubro Ltd Versus Commissioner of Customs, Appeal Unit, Airport

2016 (12) TMI 697 - CESTAT MUMBAI

Benefit of exemption Notification No. 132/94-Cus dated 20.06.1994 - non-fulfillment of condition of notification - Held that: - the appellant is under obligation to produce the certificate that the goods are required for such petroleum operations and have been imported under aforesaid contract, therefore we do not find any infirmity in the impugned order, whereby it was directed to produce the end use certificate as required under the notification. In this scenario, we are of the view that the m .....

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; Turbro Ltd. imported diverse equipment and claimed the benefit of exemption Notification No. 132/94-Cus dated 20.06.1994. The benefit of said notification was granted provisionally to the appellant on the execution of bonds. The Assistant Commissioner of Customs, issued a Show Cause Notice asking why 6 bonds executed by the appellant may not be enforced & duty should not be recovered. It was alleged that the appellant have not fulfilled the condition prescribed in the said Notification No. .....

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ds as inputs. The appellant also did not show that foreign exchange was remitted against the goods imported. The adjudicating authority adjudicated the Show Cause Notice without any personal hearing. Being aggrieved by the Order-in-Original dated 09.02.2005, the appellant filed appeal before the Commissioner (Appeals). The Ld. Commissioner (Appeals) by the impugned order disposed of appeal. The Ld. Commissioner in the impugned order has almost allowed the exemption except that the condition No. .....

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authority has not followed the principles of natural justice. It is further submitted that the Ld. Commissioner(Appeals) satisfied with all other conditions, however, he has contended that the appellant has not fulfilled he condition No. 3 of the said Notification 132/94-Cus and adhoc exemption order dated 17.02.2004. In this regard he submits that this issue was not raised in the Show Cause Notice therefore the order is beyond the scope of Show Cause Notice. He further submit that there is no c .....

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