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TMI Blog2013 (10) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... cular No. 28/2010-Cus dated 13.8.2010 clarifies that if the importers are on record i.e. contractors/ vendors/ sub-vendors and amended the bill of entry to reflect the organising committee, Common Wealth Games and Prasar Bharti as the case may be as new importer, the benefit of notification would be available to the importer. In any case, it is seen that notification in question was subsequently a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that appellant has prima facie case in its favour so as to allow stay petition unconditionally - Appeal No. 3696 of 2012 - Stay Order No. C/SO/57869/2013-Cus(BR)(PB) - Dated:- 27-5-2013 - Mrs. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant: Sh. Kunal Kishore, Advocate For the Respondent: Shri R. K. Verma, DR ORDER Per Archana Wadhwa (for the Bench): The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation on the said notification, Board vide its circular No. 28/2010-Cus dated 13.8.2010 clarifies that if the importers are on record i.e. contractors/ vendors/ sub-vendors and amended the bill of entry to reflect the organising committee, Common Wealth Games and Prasar Bharti as the case may be as new importer, the benefit of notification would be available to the importer. In any case, it is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endors/ sub-vendors /suppliers, in respect of goods to be used in the Common Wealth Games. This is clear from the earlier circular issued by the Board, subsequent amendment made to the notification and the subsequent notification dated 30.8.10 after the amendment . As such, the amendment of the earlier notification is only clarificatory in case which the benefit of the same would be available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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