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2011 (7) TMI 367 - CESTAT, CHENNAIExemption - Notification No. 32/97-Cus. dated 1.4.1997 - import of unit soles (for shoes) - In the case of M/s. Sierra Trading Pvt. Ltd. (Final Order Nos.449 & 450/2011 dated 9.3.2011) on an identical issue of import of shoe soles under the same notification, the denial was set aside by the Tribunal holding that the assessees are eligible for customs duty exemption under Notification No. 32/97 even where drawback was claimed and the Bench has noted that the DGFT authorities had clarified that imports made under Customs Notification No. 32/97 are for jobbing and exports made using such imports cannot be given DEPB benefits and therefore at the most, the Department could have taken action not to allow the drawback or DEPB benefits to the appellants but could not deny the benefit of Notification No. 32/97.
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