2008 (7) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ain, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  In Appeal No. C/442/08, the applicant filed application for waiver of demand of Customs duty and penalties. The demand was confirmed after denying the benefit of Notification No. 39/96. The applicant made import of goods on behalf of Assam Rifles and claimed benefit of notification by producing necessary certificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficate is bogus or forged one. 3. The contention of the Revenue is that as per Notification, certificate should be issued by the person equivalent to Joint Secretary in the Ministry of Defence. In the present case, certificate was issued by the authority which is Joint Secretary but not in the Ministry of Defence. 4. We find that the certificate was issued by the authority which is....