9911796707
TMI Blog2015 (1) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... ant/assessee imported Poultry Feed Premix for Broiler Finisher and cleared under 25 Bills of Entry by availing the benefit of exemption under Notification No.26/2000-Cus. dated 1.3.2000 subject to fulfillment of the conditions specified in the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and Republic of India), Rules, 2000 under Notification No.19/2000-Cus.(NT) dated 6.3.2000 (in short, Rules 2000). The officers of the Directorate of Revenue Intelligence (DRI) during investigation found that the certificate of origin as produced by the appellant is in contravention of the conditions of the said Rules, 2000. Consequently, a show-cause notice dated 8.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the demand of duty was not justifiable by denying the grant of exemption. 5. The view of the Department was that the Rules provided certain procedure before the benefit is claimed and the Commissioner has given a clear finding that the goods imported by the appellant/assessee did not satisfy the requirement of the said Rules, inasmuch as some of the goods were sourced from places other than Sri Lanka, thereby, the benefit of the said Rules would not enure to the appellant/assessee. The Revenue also placed reliance on certain letters, particularly letter dated 28.3.2008 and the reasoning of the Commissioner to hold that the appellant had not complied with the procedure prescribed in the Rules. 6. The Tribunal taking note of the serious d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit as ordered by the Tribunal. 11. In the light of the above, we pass the following order: (i) The order of the Tribunal dated 05.08.2014 is modified to the effect that the appellant shall make a pre-deposit as ordered by the Tribunal in two equal instalments, first of which shall be deposited on or before 30th January, 2015 and the second instalment shall be deposited on or before 27th February, 2015; (ii) the order of the Tribunal dated 19.11.2014 dismissing the appeal for non-compliance of the stay order is set aside and the appeal is restored to the file of the Tribunal subject to the appellant deposits the first instalment within the stipulated period and gives an undertaking to deposit the balance amount wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
