2013 (10) TMI 726

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..... Shri R. K. Verma, DR ORDER Per Archana Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.38,48,496/- and penalties of Rs.2.50 lakh imposed under Section 117 of the Customs Act, 1962. 2. The dispute in the present appeal relates to availability of exemption notification No. 13/2010-Cus dated 19.2.10, which exempts goods importe .....

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..... tification would be available to the importer. In any case, it is seen that notification in question was subsequently amended vide notification No. 84/2010 Cus dated 27.8.10, extending the benefit to the vendors/ sub-vendors etc. After the amendment of the notification in question another circular being Circular No. 31/2010 Cus dated 30.8.10 was issued by the Board. In para 3 it was observed as un .....

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