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2018 (3) TMI 873 - AT - CustomsMaintainability of appeal - assessment order passed by Proper Officer or not? - benefit of N/N. 69/11-Cus - importer fails to claim the notification, which was claimed at a later stage - Held that: - As per the certificate of origin, there is no dispute that the goods were imported from Japan - any beneficial notification even if at the time of clearance of goods is not claimed, the same can be claimed at a later stage. There is no infirmity in the impugned order, which is only directed the assessing authority to reconsider the Bills of Entry in the light of N/N. 69/2011-Cus - appeal dismissed - decided against Revenue.
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