Home Case Index All Cases Customs Customs + AT Customs - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 814 - AT - CustomsDenial of Benefit of Notification no. 65/88-Cus – By denying benefits of notification no. 64/88-Cus in respect of medical equipment imported by appellant, demand of customs duty and penalty was imposed – Appellants alleged that they were claiming benefit of Notification No.65/88-Cus before adjudicating authority and said was not considered in impugned order –– Held that:- appellants had not claimed benefit of Notification No.64/88 instead they had claimed benefit of Notification No.65/88-Cus before adjudicating authority – As per provisions of Notification No.65/88-Cus, duty liability reduced to ₹ 5,06,253/- – Therefore, appellants directed to deposit said amount – Matter remanded to adjudicating authority – Impugned order set aside – Decided in favour of Appellant.
|