1997 (4) TMI 142 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, MADRAS in 1997 (4) TMI 142 involved a dispute over the benefit of Notification 65/88 for imported goods. The appellants sought dispensation of pre-deposit of Rs. 2,23,774, but were ordered to pre-deposit Rs. 1,00,000 by a specified date, with the balance amount dispensation and recovery stayed pending appeal. The tribunal found the lower authority's decision prima facie sustainable, as the imported equipment was not specifically for urological X-Ray tables. The issue of non-issuance of a show cause notice was also addressed, with the tribunal deeming the letter of demand as sufficient notice.