2011 (5) TMI 790

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..... Dhanasekaran, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri Muthuvenkataraman, learned advocate appearing for the appellants states that as far as the amount of Rs. 4,85,070/- demanded under Section 28 of the Customs Act, 1962 is concerned, the same has been paid by the appellants. As regards the balance amount of duty is con....

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....er. 4. However, we find that the impugned Notification No. 41/2005 grants exemption to various goods. It has some pre-importation conditions but no post-import conditions. Prima facie, we are of the view that in the absence of post-import conditions. Section 111(o) of the Customs Act, 1962 cannot be invoked nor can the duty be demanded under that section. In this case, the Customs authorit....