2011 (5) TMI 790

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..... ent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri Muthuvenkataraman, learned advocate appearing for the appellants states that as far as the amount of Rs. 4,85,070/- demanded under Section 28 of the Customs Act, 1962 is concerned, the same has been paid by the appellants. As regards the balance amount of duty is concerned, the same has been demanded invoki .....

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..... gned Notification No. 41/2005 grants exemption to various goods. It has some pre-importation conditions but no post-import conditions. Prima facie, we are of the view that in the absence of post-import conditions. Section 111(o) of the Customs Act, 1962 cannot be invoked nor can the duty be demanded under that section. In this case, the Customs authorities have allowed the exemption after satisfyi .....

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