TaxTMI 
TaxTMI 
2010 (8) TMI 318
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....i K. N. Mohan, Advocate, for the Respondent. [Judgment per : N. Kumar, J]. - The appellant has preferred this appeal challenging the order passed by the learned Single Judge, who set aside the order passed by the Tribunal waiving the pre-deposit in preferring the appeal filed challenging the order passed by the Commissioner of Appeals. 2. The appellant is a public limited company, incorp....
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....ed a show cause notice dated 5-6-2004 contending that the goods which are imported constitute cellular phone and hand sets, which are not exempted from payment of customs duty. The appellant filed his reply. After hearing the appellant, the adjudicating authority held that the appellant has misclassified the goods and did not entitle for the benefit of exemption and therefore, he levied duty on th....
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.... the order of the Tribunal. Aggrieved by the said order, the appellant has filed this appeal before this Court. 3. The learned counsel for the appellant assailing the order passed by the learned Single Judge, contended that, what is manufactured was the component of a mobile hand set, which is clearly exempted form payment of customs duty; in fact, the authorities accepted the said contenti....
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....ld be exercised by the Tribunal. Though the word 'undue hardship' is not used, in the facts of the case, it constitutes undue hardship, and the learned Single Judge committed an error in not properly appreciating the circumstances under which the said waiver is sought, and therefore, he submitted that the order of the learned Single Judge required to be interfered with. Further he points out that,....