Customs Appellate Tribunal clarifies on end-use distribution certificates

The Appellate Tribunal CESTAT, Mumbai held that Notification 148/94-Customs does not mandate certificates of end-use distribution to be signed solely by a District Magistrate. A prima facie case for full waiver of pre-deposit under Section 129E of Customs Act, 1962 was established. The matter is set for regular hearing on 3-6-2005, and the application was disposed of accordingly.

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The Appellate Tribunal CESTAT, Mumbai found that Notification 148/94-Customs does not require certificates of end-use distribution to be signed only by a District Magistrate. A prima facie case of full waiver of pre-deposit under Section 129E of Customs Act, 1962 was made out. The regular hearing is scheduled for 3-6-2005. Application disposed accordingly.

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