Commnr. of Customs(Import) vs. M/S. Konkan Synthetic Fibres
C.A. No.-000951-000951 - 2004Supreme Court29 Feb 2012
Bench: The Customs Authorities, Inter Alia, Seeking Clearance Of The Same By Extending The Benefit Of The Notification No.17/01-Cus Dated 1.3.2001, As Amended By Notification No.44/01- Cus, Dated 26.04.2001. The Customs Authorities Had Refused To Accept The Request Of The Assessee & Accordingly, Had Directed The Assessee To Pay The Duty Under The Provisions Of The Customs Act, 1962 (“The Act” For Short).
Section 25(1)
…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.951 OF 2004 COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI. APPELLANT VERSUS M/S.KONKAN SYNTHETIC FIBRES RESPONDENT O R D E R 1.This Civil Appeal is directed against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'), Mumbai in Appeal No.C/43/02- Mumbai, dated 04.09.2003. By the impugned judgment and order, the CESTAT has granted relief to the assessee by giving a liberal interpretation to the beneficial Notification No.17/01-Cus dated 1…