Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Customs (Appeals) decision to allow the benefit of notification No. 011/97-Cus to the respondents who imported PACS software and electricity metering components. The Tribunal referred to previous judgments supporting the application of the notification to similar cases. The appeal of the Revenue was dismissed as there was no illegality in the Commissioner's decision.
|