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2017 (5) TMI 320 - AT - CustomsImport of certain parts and machinery of the export goods - N/N. 104/2009 - Status Holder Incentive Scrip Scheme - denial on the ground that said notification issued under the scheme is only for various capital goods - confiscation - penalty - Held that: - the appellant had declared the goods correctly with the claim of notification. It was now in the hands of Customs Authority to examine such claim of the assessee and to allow or deny the benefit of the same - It is well settled law that claim of any exemption benefit by the importer, which claim stand made by correctly declaring the goods, cannot lead to any confiscation or imposition of penalty. The appellant according to their understanding, had claimed the benefit of N/N. 104/09 and had correctly placed all the facts before the Customs authorities - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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