2005 (2) TMI 731

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..... M., Member (T)]. The stay application seeking waiver of pre-deposit of duty of Rs. 8,01,178/- and Rs. 7,54,943/- and stay recovery thereof arose out of the order of the Commissioner (Appeals), Mumbai. 2.The applicants imported two consignments of Bobbcat Skid Steer Loader and attachments and filed two Bills of Entry claiming benefit of Notification No. 17/2001-Cus., dated 1-3-2001 at Nil .....

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..... a contractor to whom work was allotted by NHAI. The benefit of exemption is sought to be denied only because the import was made by a Sub-contractor of the joint venture company. The Department appears to have taken a very narrow view of the matter while denying the benefit of Notification No. 17/2001. The applicant made a strong prima facie case in his favour. We accordingly waive pre-deposit of .....

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