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2019 (12) TMI 1379 - AT - CustomsDenial of the benefit of advance authorization - denial of benefit of N/N. 96/2009-Cus. on the ground that the advance authorizations on the basis of which the appellants are claiming the benefit and which were debited at the time of provisional assessment are not valid at the time of finalization of assessment - HELD THAT:- The issue has been deliberated upon by the Policy Relaxation Committee where it was held that “The Committee noted that the applicant has imported goods within validity of Authorizations. Therefore, no further revalidation is required. Imports made within permissible CIF value and within the validity of the Authorization shall be regularized after final assessment by the Custom Authority. Excess imports, if any, shall be regularized on payment of applicable duty and interest.” Moreover, if there are delays in finalization of provisional assessment and during this period the validity of an Authorization expires, it cannot have any impact on the benefits available under the said Authorizations - In the instant case it is seen that at the time of import the authorizations were valid and had sufficient balance to take care of not only the declared value but also the enhanced value. Appeal allowed - decided in favor of appellant.
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