Home Case Index All Cases Customs Customs + AT Customs - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 29 - AT - CustomsClaim of exemption on import - goods intended for use - loss of goods after import - Held that:- Law is well settled by the apex court in the case of State of Haryana Vs Dalmia Dadri Cement Ltd., [1987 (11) TMI 94 - SUPREME COURT OF INDIA] that the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. - Demand set aside - Decided in favor of assessee.
|