VIMLA R. SHAH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE application is for waiver of deposit of duty of Rs. 7,70,988/ - demanded from Gazebo of which the late husband of the applicant was the sole proprietor.

(2.) THE duty has been demanded on the ground that the benefit of exemption contained in 11/97 would not be available to nylon tricot flocking imported by the appellant for the reason that it was not intended for use in the leather industry. In its common order passed in 2003 on stay application of Mahavir and Gazebo, the Tribunal had waived deposit on the ground that the issue was covered by the decision of Madan Enterprises v. CC, 2001 (134) E.L.T. 763. The present stay application has been filed only because the appeal of Gazebo was dismissed on it being known that the proprietor had expired. Subsequently, his widow, the heir of the importer has come on record.

(3.) IN this situation, we waive deposit of the duty and stay its recovery.