1997 (9) TMI 256

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..... [Order per : Lajja Ram, Member (T)]. In this appeal filed by Shri M.V. Madhusudan Reddy, the matter relates to the import of Cassette Player. The appellant had imported a Cassette Player in contravention of the Import Trade Control Regulations. The same was released by the Customs Authorities on caution and on payment of the customs duty. The appellant had prayed that as the Cassette Pl .....

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..... to interfere with the order. Customs duty cannot be waived by any officer in the Department. It can only be set aside, in case there is an ad hoc exemption specifically issued by the Government of India to cover the goods in question. Since there is no ad hoc exemption produced before me nor I do expect the appellant to obtain the same, I feel the appellant has no case at all. 5. As there was .....

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