2013 (10) TMI 726

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....e, Advocate For the Respondent: Shri R. K. Verma, DR ORDER Per Archana Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.38,48,496/- and penalties of Rs.2.50 lakh imposed under Section 117 of the Customs Act, 1962. 2. The dispute in the present appeal relates to availability of exemption notification No. 13/2010-Cus ....

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....se may be as new importer, the benefit of notification would be available to the importer. In any case, it is seen that notification in question was subsequently amended vide notification No. 84/2010 Cus dated 27.8.10, extending the benefit to the vendors/ sub-vendors etc. After the amendment of the notification in question another circular being Circular No. 31/2010 Cus dated 30.8.10 was issued b....