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Issues Involved: Stay petition against Order-in-Appeal upholding Order-in-Original regarding Customs duty demand under Notification No. 21/2002 for imported goods used in petroleum operations.
Summary: Issue 1: Interpretation of Notification No. 21/2002 conditions The applicants imported goods under Notification No. 21/2002 for petroleum operations, subject to re-export condition in Essentiality Certificate. Authorities denied benefit due to late re-export. Tribunal found no re-export condition in Notification, only requirement for goods use in petroleum operations. Director General waived re-export condition, emphasizing substantive use over procedural lapses. Exemption cannot be denied for delay in re-export, a procedural issue. Decision: Tribunal waived pre-deposit of duty and interest, stayed recovery pending appeal disposal.
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