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2019 (11) TMI 23 - AT - CustomsBenefit of FTA N/N. 010/2008-Cus. dated 15.1.2008 - Time limitation for presenting the certificate of origin - classification of imported goods MLLDOE Granules - benefit of notification inadvertently not claimed at the time of import - HELD THAT:- The Commissioner (Appeals) is right in holding that the respondents have to be extended the benefit of FTA Notification 010/2008-Cus. dated 15.1.2008 - there is no infirmity in the impugned order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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