2018 (8) TMI 1604

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....thy and Akshit Malhotra Advocates for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant is a manufacturer of steel products and has set up manufacturing facilities at multiple locations in India including at Vijaynagar, Karnataka, at Dolvi Maharashtra, at Salem, Tamilnadu Etc. In order to increase its installed capaci....

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....ve in respect of exports made, and could have been transferred to another status holder. As per Notification 104/2009 dated 14.9.2009 (as amended), the said scrips could be used for discharging the customs duty liability in respect of capital goods and that up to 10% of the value of scrip could be used for import of components, spares and parts of the capital goods imported earlier. The appellant ....

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....ing to Rs. 72,46,21,356/- and ordered recovery of applicable interest. Hence this appeal. 2. Heard both sides. 3. The issue that arises for consideration in this appeal is whether the appellant is eligible for clearance of the imported goods under SHIS scheme as per Customs Notification No.104/2009 dated 11.9.2009. The said issue has been elaborately dealt by the Tribunal in the appellant's ....