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2016 (11) TMI 1524 - CESTAT NEW DELHIBenefit of N/N. 21/2002-Cus., dated 1-3-2002 - the Revenue, in normal course, without having challenged the certificate issued by EPCH declaring the goods as ‘handicrafts’ and without having substantial evidence raised the objection that the subject goods were not the ‘Handicrafts’ - CBEC Circular No. 3/2010-Cus., dated 12-2-2010 - Held that: - there were no mala fides and no adverse motive on the part of the appellant claiming benefit of the N/N. 21/2002-(Customs). Therefore, Revenue’s stand that goods were not ‘handicrafts’ cannot be substantiated and is without any basis - appeal allowed - decided in favor of appellant.
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