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2018 (4) TMI 303 - AT - CustomsBenefit of duty free clearance - N/N. 148/1994 dated as amended (Sl. No, 8) - denial of benefit for the reason that the appellant could not satisfy the condition imposed in the notification that the goods should be supplied free of cost by the foreign Government - Held that: - The Certificate issued by the European Union dated 09.11.1999 categorically states the plant and machinery under import is meant for the pilot project being set up by the appellant at Muvattupuzha, Ernakulam, Kerala and further that the equipments were supplied free of cost in terms of the bilateral agreement between the Government of India and European Union - the goods under import by the appellant satisfied the condition specified in the N/N. 148/1994. The goods are entitled to duty free clearance - appeal allowed - decided in favor of appellant.
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