2013 (12) TMI 462

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....Shri Prakash Shah, Advocate, for the Appellant. Shri A.C. Prabhakaran, JDR, for the Respondent. ORDER Each of the appellants has filed two stay applications, the first seeking stay of operation of the impugned order and the second seeking further relief of waiver of pre-deposit. Applications for out-of-turn disposal of appeals have also been filed by both parties. 2. The appellant....

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....on 18(3) of the Customs Act. 3 Bills of Entry dated 27-2-2009 filed by M/s. Surbhit Impex Pvt. Ltd. and one Bill of Entry dated 12-3-2009 filed by M/s. Vinit International thus came to be finally assessed in favour of Revenue. Aggrieved, the assessees preferred appeals to the Commissioner (Appeals) but the latter upheld the final assessments of the original authority. Hence the present appeals and....

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....ed by the learned counsel merits to be considered. He submits that the appellants have obtained favourable decision on the substantive issue from the Norms Committee of the DGFT. We have perused the text of the decision of the Norms Committee, which reads thus : "Decision : With DIPP written comments furnished vide letter No. 12/11/09-TSW, dated 23-6-2009, the Committee decided that Polyester F....

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....icy 1992-1997. On this basis, the learned JDR submits that the appellants cannot claim the benefit of exemption under Notification No. 203/92-Cus. in respect of fabrics imported by them. 7. On a perusal of the records, we find that the only ground on which the benefit of the notification has been denied to the assessees is that there is no nexus between the import item and the export item.....