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2014 (7) TMI 271 - AT - CustomsEnd use based exemption - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - Violation of condition of notification - Held that:- End-Use Certificate is required to be produced within a period of six months or such extended period as the Asst. Commissioner may allow. We note that the condition of the Notification does not limit the period, which could be extended by the appropriate officer. As such, we are of the view as long as the substantive condition of production of End-Use Certificate, which has not been disputed by the Revenue, stands fulfilled by the assessee, the denial of the benefit of Notification on technical grounds that no formal extension was sought by the assessee cannot be appreciated - Decided against Revenue.
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