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2017 (2) TMI 1315 - AT - CustomsBenefit of N/N. 49/2000-Cus., dated 27-4-2000 - denial on the ground that on the relevant date of presentation of the Bill of Entry, the Notification No. 49/2000-Cus., dated 27-4-2000, had not seen the light of the day - Held that: - Law is well settled that grant of a notification is effective from the date of its issue as has been held by the Apex Court in the case of CCE v. Sunwin Technosolution Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] - appellant is not entitled to get the benefit of N/N. 49/2000-Cus., dated 27-4-2000 which was not in force at the time of filing of Bill of Entry. In absence of any materials to show that the EPCG licence was amended by the authority, there is no scope to intervene to the findings of the adjudicating authority on that count also. Appeal dismissed in toto.
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