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2019 (10) TMI 1415 - AT - CustomsBenefit of Exemption from CVD - bills of entry were assessed finally without extending the benefit as benefits were not sought at the time of filing of bills of entry - HELD THAT:- Appellants have placed reliance on the Coordinate Bench judgement in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA. VERSUS ENTERPRISE INTERNATIONAL LTD. [2019 (2) TMI 890 - CESTAT KOLKATA], wherein Departmental appeal has been dismissed. In the said order, the Tribunal has dismissed the appeal filed by Revenue following the previous orders of this Tribunal after observing that no appeal against these previous orders were filed by Revenue. Further, it appears Revenue didn’t make reference in the case about compliance of the conditions of the amended notification in respect of goods imported under Bills of Entry filed after amendment in the notification. It would be relevant to mention that it is settled law that exemption notifications are to be construed strictly and in case of any doubt, benefit goes to the department. It is also trite law that conditions of exemption notifications have to be strictly complied with for availing its benefit. The issue stands settled in favour of the appellant - Appeal allowed - decided in favor of appellant.
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