2014 (1) TMI 582 - AT - Customs

Tribunal waives pre-deposit in customs case, upholds EPCH certificate validity.

The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's stay application, waiving the pre-deposit conditions for demand and penalty. The case ... Stay application - Duty demand - Denial of the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - Held that:- EPCH certificate stands obtained on wrong representation of facts. As such, the lower authorities by denying the benefit of notification on the above ground, has confirmed the demand and imposed penalty. At this prima facie stage, we do not agree with the reasoning adopted by the lower authorities. Once EPCH certificate stands produced by the appellant, the Revenue was not having jurisdiction to question the correctness of the same and the benefit of notification has to be extended. As such, at this prima facie stage, we are of the view that the applicant has been able to make out a good case in their favour so as to allow the stay petition - Stay denied. The Appellate Tribunal CESTAT NEW DELHI allowed the stay application by the appellant, dispensing with the pre-deposit conditions of demand and penalty imposed for denying the benefit of Notification No. 21/2002-Cus. The appellant had exported handicraft wooden furniture with an EPCH certificate, and the Tribunal held that the Revenue could not question the certificate's validity.