2014 (6) TMI 782

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..... PER : Pradip Kumar Das The applicant filed this application for waiver of pre-deposit of duty of Rs.3,19,662/- alongwith interest. 2. Heard both sides and perused the records. 3. The applicants have imported spares of frequency converters and filed refund of duty under notification No.102/07-Cus. dated 14.09.2007 which was paid to them. Subsequently, a proceeding was initiated to recover the .....

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..... Ltd. Vs Commissioner of Customs (Import), Mumbai reported in 2011 (272) E.L.T 287 (Tri.-Mumbai) and Equinox Solution Ltd. Vs Commissioner of Customs (Import)) Mumbai reported in 2011 (272) E.L.T.310 (Tri.-Mumbai) . 5. The learned Authorised Representative on behalf of the Revenue drew the attention of the Bench to the particular words of the notification "was specifically indicated in the invoice .....

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..... 6. After considering the submissions of both sides, we find that the words "ADC not passed on" are clearly mentioned in the sale invoices. Clause (b) of para 2 of the Notification provides that the importer while issuing the invoice for sale of goods, should specifically indicate in the invoice that in respect of the goods covered therein, no credit of additional duty of Customs levied thereunde .....

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