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2016 (4) TMI 719 - AT - CustomsClaim of Notification benefit - Bill of Entry filed inadvertently taking the benefit of Notification No. 6/02-CE dated 01.03.2002 - Revenue contended that goods came with inbuilt machine which should not enjoy the notification benefit - Held that:- in view of the detailed examination done by the ld. Commissioner (Appeals), and being guided by the Apex Court judgment in the case of CC (Prev.), Mumbai Vs. M. Ambalal & Co. [2010 (12) TMI 16 - Supreme court of India], laying down the ratio that interpretation of law should be made to suppress the mischief and to curb ills of mis-declaration, we are in full agreement with ld. Commissioner (Appeals) that right of claim to the notification benefit is extinguished when the declaration was found to be false and deliberate mis-declaration causing revenue loss was patent. - Decided against the appellant
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