1995 (8) TMI 163 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, waiving the pre-deposit of duty amount of Rs. 1,42,000 on imported 'stamping foils'. The tribunal found that the end-use certificate was not a necessary condition in Notification No. 42/90 and no notice was issued to the importers to produce such a certificate. The duty demand was therefore considered wrongly confirmed. The tribunal granted the appellant's prayer and stayed the recovery of the duty amount pending appeal.