TaxTMI 
TaxTMI 
2011 (12) TMI 47
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 130 of the Customs Act, 1962 impugns order dated 19.9.2011 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal, for short). The impugned order dismisses the miscellaneous application filed by the appellant in which prayer made was that the order dated 26.11.2010 dismissing their application for waiver of pre-deposit should be recalled and complete waiver of pre-deposit....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of export of 134.105 MTs in form of builder hardware. As per the notification, the appellant was required to submit details of exports made within one month from the expiry of the period of export obligation. This was not submitted. As per the respondents, the appellant had only fulfilled 14.977% of the export obligation and had exported brass hardware weighing 20.0849 MTs. The appellant had fail....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellant to deposit the balance amount of customs duty which was payable on the un-exported quantum of the brass scrap. The total customs duty payable on the aforesaid amount works out to Rs.25,99,154/-. The respondents had invoked the bank guarantee and have recovered Rs.7,95,186/- and the appellant had paid Rs.3 lakhs on 22.2.2008 as a pre-deposit when the earlier appeal was filed. The appellant h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tification under which the duty free import was made and has not tried to establish and show that the value addition requirement is a primary requirement and not the additional requirement. 8. With regard to extension of time to make payment of balance amount towards customs duty, we are inclined to extend the time by a period of three months, considering the peculiar circumstances and hardship p....