2015 (4) TMI 518

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....r. Anil Kumar B, Adv. For the Respondent : Mr. R Gurunathan, AR ORDER Per: B S V Murthy: On 09.10.2014, the stay application was taken up and the requirement of pre-deposit was waived and stay was allowed and in the order sheet it was recorded that a detailed order to follow. However a memo was filed by the departmental representative on 21.10.2014 pointing out that the appeal had been....

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....t to be proper and accordingly we take up the appeal for final decision as requested. The issue involved is the appellant's eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002. The goods were classified under heading Marine Gas Oil (HSD) provisionally and thereafter the assessment was finalized taking a view that what has been imported by the appellant i....