2007 (1) TMI 483

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....e-President]. - Heard learned SDR as none appeared on behalf of the respondent in spite of notice. 2. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed the benefit of Notification No. 23/98-Cus. on the ground that there was no condition in the notification that the importer has to produce End-use certificate regarding the imported goods whi....

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....rded as the present notification i.e. 23/98-Cus. held that the importer, who avail the benefit of this notification has to show that the imported goods are meant for intended purpose specified in the notification. The present notification permits to import the goods for use in leather industry without payment of duty. Therefore, the present respondent who imported the goods has to adduce the evide....