2011 (5) TMI 790

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..... exemption after satisfying themselves that the pre-import conditions have been fulfilled and if they have allowed the exemption to certain non-eligible goods, the only course for recovery of the duty was to issue the demand notice under Section 28 of the Customs Act, 1962 within the time prescribed thereunder. Since that has not been done, prima facie, the demand appears to be not sustainable, req .....

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..... claim duty exemption for the impugned goods but the notification had no post-import conditions and, therefore, the provisions of Section 111(o) has no application to this case. He further states that there was no misdeclaration or suppression on the part of the appellants, and since the show-cause notice has been issued on 31-3-2009 for the period Mar.-July, 06, the demand is clearly time-barred, .....

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..... the duty was to issue the demand notice under Section 28 of the Customs Act, 1962 within the time prescribed thereunder. Since that has not been done, prima facie, the demand appears to be not sustainable. Hence taking into account the duty amount of Rs. 4,85,070/- already paid by the appellants, we waive the requirement of pre-deposit during the pendency of the appeal. (Dictated and pronounced .....

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