2008 (7) TMI 629

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : S.S. Kang, Vice-President]. In Appeal No. C/442/08, the applicant filed application for waiver of demand of Customs duty and penalties. The demand was confirmed after denying the benefit of Notification No. 39/96. The applicant made import of goods on behalf of Assam Rifles and claimed benefit of notification by producing necessary certificate as required under the notification. The goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Revenue is that as per Notification, certificate should be issued by the person equivalent to Joint Secretary in the Ministry of Defence. In the present case, certificate was issued by the authority which is Joint Secretary but not in the Ministry of Defence. 4. We find that the certificate was issued by the authority which is equivalent to Joint Secretary and Assam Rifles at the time of im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X