2007 (1) TMI 656 - HC - Customs

Summary

**Summary:**In the case before the Bombay High Court, presided over by Justices Dr. S. Radhakrishnan and J.P. Devadhar, the appellants challenged the orders of the Commissioner of Customs dated March 25, 2005, and the CESTAT dated January 19, 2006. The appellants argued that these orders failed to consider whether they had complied with all conditions necessary for exemption under Exemption Notification No. 64/88 dated March 1, 1988. The court noted that the records presented prima facie evidence of compliance, which appeared to have been overlooked by the Commissioner of Customs.The High Court set aside the previous orders on this limited ground and remanded the matter back to the Commissioner of Customs. The Commissioner is instructed to reassess whether the appellants have met all the conditions for exemption as per Notification No. 64/88, strictly based on the merits and in accordance with the law, considering the material provided. Both appeals were allowed without any order as to costs, and related Notices of Motion were disposed of accordingly.