COMMISSIONER OF CUSTOMS (IMPORT), CHENNAI Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This is an appeal preferred by the Revenue, against the judgment and order dated 21-5-2015, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal).

(2.) By virtue of the impugned judgment, the Tribunal has allowed the appeal of the assessee and set aside the order-in-original passed by the Commissioner of Customs (Seaport - Import) (in short, the Commissioner), dated 7-10-2014/10-10 2014.

(3.) Accordingly, the Commissioner declined the request made by the assessee, for waiver of interest, on the ground that the subject goods were not imported under the EPCG Scheme, in the first instance, and that, the warehousing Bills of Entry were assessed to import rate of duty.