Home Case Index All Cases Customs Customs + HC Customs - 2009 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 77 - HC - CustomsDuty free clearance – exemption notification no. 204/92 dated 19.5.1992 - . The petitioners’ goods arrived in the territorial waters of India at least on 18th November 1993. The petitioner was denied the benefit of the said notification on the ground that the notification dated 25th November 1993 was issued before the goods were cleared for home consumption. By that notification, the goods were deleted from exemption. The Petitioner had filed the Bill of Entry for home consumption in respect of the said goods on 26.11.1998. – Held that - The petitioner admittedly had a license issued much earlier. Once that be the case, the petitioner was entitled to the benefit under notification no.204/92 as amended subject to the petitioner satisfying the requirements of the other two provisos introduced in condition nos.7 and 8 if need be. – Matter remitted to verify that the petitioner has complied with the other conditions.
|