2015 (9) TMI 766

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....asubramanian Judgment  (Delivered by R. SUDHAKAR, J.) This appeal is filed by the Department challenging the Final Order No.851 of 2007, dated 12.7.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following questions of law: (a) Whether the Tribunal is right in holding that the benefit of the exemption notification No.29....

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....consider the scope of the said notifications. 3. We find that in this case, the first respondent imported a consignment of leather labels valued at Rs. 13,93,800/- under Bill of Entry No.120836, dated 2.3.1999 and claimed benefit of Notification No.20/1999, under which labels, stickers, etc. imported by bona fide exporters are exempted from payment of the whole of basic customs duty and additiona....

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....ions and imposing penal liabilities on the first respondent is not sustainable. The Tribunal also observed that the notifications do not specify any condition regarding volume of exports required to be made by a person to qualify as bona fide exporter. 5. On a bare perusal of the orders passed by the Adjudicating Authority and the Tribunal, we find contradiction between the finding rendered by th....