2010 (12) TMI 1020

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....r per : P. Karthikeyan, Member (T)]. - The impugned order confirmed duty demand of Rs. 67,59,522/- being inadmissible exemption availed by the appellant, an E.O.U. on import of testing and measuring equipments under Notifications No. 13/81-Cus., dated 9-2-1981 and 123/81-C.E., dated 2-6-1981. The impugned order affirmed the order of the original authority. In the impugned order, the Commissioner ....

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....e Customs Act, 1962. 2. The impugned order is challenged on the following grounds : (i)      The Customs authorities can adjudicate the issue only after DGFT arrives at a finding regarding non-fulfilment of export obligations as held in Verifone India Pvt. Ltd. v. CC [2005 (192) E.L.T. 327 (Tri.- Bang.)]. (ii)    The CEGAT could not make out entirely....

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....ment later could not question the eligibility of Notification No. 52/2003-Cus. as held in GE India Technology Center v. CC [2009 (247) E.L.T. 402 (Tri.-Bang.)] (vi)   The Notification No. 67/95-Cus., dated 1-11-1995 exempted interest accrued on the customs duty payable on the warehoused goods under Chapter IX of the Customs Act as held in Stelfast India Pvt. Ltd. v. CC [2006 (195) E.L.T....

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....ods in view of Notification No. 67/95-Cus. (N.T.) dated 1-11-1995 exempting interest accrued on the customs duty payable on the warehoused goods. We find merit in these arguments of the appellants. 4. The demand is confirmed under a provision not invoked in the show-cause notice. Moreover as held by the Tribunal in Infosys Technologies Ltd. case (supra), the demand could not be raised on war....