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2018 (8) TMI 709 - AT - CustomsBenefit of Exemption N/N. 21/2002-Cus dated 01.03.2002 - import of 10,800 boxes declared as plastic boxes - denial of benefit on the ground that the appellants have not fulfilled the conditions of the Notification and goods imported by them are not covered under the Notification - Whether the imported product is covered under the Notification? - Held that:- Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification as held by the Hon’ble Supreme Court in the case of M/s. Perfect Machine Tools Vs. CC [1997 (10) TMI 66 - SUPREME COURT OF INDIA] - the appellants did not import ‘tags’. Items imported by them ‘tag loops or pins’ are not eligible for exemption under Sl. No. 140 of the N/N. 21/2002-Cus Whether the importers are qualified to be bonafide exporters? - Held that:- The show-cause notice or the Order-in-Original or Order-in-Appeal have not examined the claim of the appellants that they are bona fide exporters in a proper perspective. No finding has been given as to whether the appellants have not exported at all even in the past contrary to their claims - however, as the goods in question are not eligible for exemption we do not intend to go further into the aspect whether the appellants were bona fide exporters or otherwise. It is a settled law that there is no estoppel in matters relate to taxes. Only due to the reason that such imports were permitted in previous years, the same cannot be continued once the Department has come to know about the wrong practice. Appeal allowed in part.
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