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2019 (2) TMI 1365 - AT - CustomsExemption under PTA Notification No. 152/2009 - import of shipments of complete build up units i.e. Washing Machine, Refrigerator, Microwave Oven, LED TV, Air Conditioner etc. - production of a certificate under Comprehensive Economic Partnership Agreement indicating the place of origin of the goods - Held that:- As held by the Hon’ble Delhi High Court in the case of Aman Medical Products Ltd. vs. Commissioner of Customs, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT], subsequently followed in the case of Micromax Informatics Ltd. vs. Union of India [2016 (3) TMI 431 - DELHI HIGH COURT], the law declared in the case of Priya Blue [2004 (9) TMI 105 - SUPREME COURT OF INDIA] would be applicable when there would be ‘lis’ between the importer and the Revenue where the said ‘lis’ stands decided against the assessee and the assessee has not challenged the said decision of the Revenue - the objection of the Revenue as regards the subsequent production of certificate cannot be upheld. Non-challenge of bills of entries - Held that:- Admittedly the appellant never claimed the benefit of the Notification in which case the question of denial of the same cannot arise and it can be safely concluded that there was no ‘lis’ between the importer and the Revenue. Appeal allowed - decided in favor of appellant.
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