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2018 (5) TMI 1147 - AT - CustomsBenefit of N/N. 1(RE-2008)/2004-09 dated 11.4.2008 - Failure of customs authorities to issue notification on time - while policy was amended w.e.f. 1.4.2008, the notification of customs implementing the said change was issued on 9.5.2008 also 39 days after the issue of DGFT notification. Held that: - it is apparent that when the EXIM Policy was amended and notified the Government has taken the decision of revised customs duty under the EPCG from 5% to 3%. To enforce this decision, the Ministry of Finance, Department of Revenue was required to act in tandum with the DGFT and Ministry of Commerce - In the instant case, the appellants were also issued a license as well as authorization prescribing 3% rate of duty. In these circumstances, failure of customs authorities to issue notification on time cannot be held against the respondent - appeal dismissed - decided against Revenue.
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