Home Case Index All Cases Customs Customs + AT Customs - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1571 - AT - CustomsRectification of Mistake - Refund of SAD - N/N. 102/2007-Customs dated 14.09.2007 - HELD THAT:- As per para-1 of Instruction F.No.390/Misc.116/2017-JC dated 4.4.2018, CBEC decided to omit para 2 of the instruction dated 17.12.2015 from File No.390/Misc./63/2010. This para introduced a sub-clause “c” in the instruction dated 17.08.2011 from F.No.390/Misc./ 163/2010-JC that was an exclusion clause that operated as exception to the general monetary limits. By this exemption, adverse judgement pertaining to the “classification and refund issues, which are legal and /or recurring nature “were to be contested irrespective of the amounts involved”. The final order is recalled - appeal restored to its original number - The final hearing is fixed on 11.03.2019.
|