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2017 (1) TMI 1348 - AT - CustomsEligibility for Concessional rate of duty - BCD - import of lead calcium positive alloy - certificate of origin - denial on the ground that goods were cleared without examination under the 'Risk Management System' which was a consequence of the importer not having claimed the benefit of the said exemption - Held that: - the issue had been settled by the decision of the Tribunal in Zuani Agro Chemicals Ltd, [1995 (7) TMI 221 - CEGAT, NEW DELHI] which held that a substantive benefit, if otherwise due, should not be denied merely because of minor procedural infractions. Concessional rate of duty extended - The appellant is entitled to file a refund claim which may be processed and sanctioned subject to verification of documentary evidence to be submitted by the appellant that incidence of duty has not been passed on - appeal allowed - decided in favor of appellant.
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