2004 (4) TMI 488 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore granted stay of operation of Order-in-Appeal No. 358/2003 in a case where the appellant claimed benefit of Notification No. 51/96-Cus. without producing required certificate initially. Commissioner allowed refund based on certificate produced later, citing Supreme Court judgment not directly related to Customs Act. Tribunal allowed stay as the issue involves an important legal question. Appeal set for hearing on 8th July, 2004.