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2016 (3) TMI 985 - AT - CustomsEligibility for benefit of notification no. 56/2008 dated 29/04/2008 and notification no. 21/2002 - EDI system which is operational into the customs was not updated to extend benefit of notification 56/2008 to the product imported - Respondent sought amendment to bills of entry as per the provisions of section 149 and/or 154 of the Customs Act, 1962 which was not responded to - Held that:- eligible benefit of the notification could not be extended to assessee due to an error and non updation of the program in the EDI system, cannot be held against an assessee, only on the ground that they had not challenged the assessment for the bills of entry. This would deny legitimate benefit available to an assessee and more so when the assessee, had sought the amendment of bills entry as per the provisions of Customs Act, 1962. Therefore, the respondent is eligible for the benefit of above notification followed by the decision of Tribunal in the case of Oswal Agloimpex Pvt. Ltd. [2012 (10) TMI 170 - CESTAT, AHMEDABAD]. - Decided against the revenue
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