2008 (5) TMI 592

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sudev, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself inasmuch as the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him. We have seen the stay order passed by the Commissioner (Appeals) which does not deal eit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 53/03-Cus. dated 1-4-03 exempts the imported goods from the whole of the Special Additional Duty of Customs leviable thereon under Section 3A of the Customs Tariff Act. Section 3A became Section 3(5) with effect from 13-5-05. However, the corresponding change in the Notification i.e. replacing Section 3A with Section 3(5) was not made. The said amendment was carried subsequently with effect from ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellant is prima facie entitled to the benefit of the Notification. We also note that in any case, another Notification No. 20/06, dated 1-3-2006 exempts the goods imported from payment of Special Additional Duty of Customs, which benefit was claimed by the appellant during the adjudication proceeding but stands rejected on the ground that it was not claimed initially at the time of import. ....