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2022 (10) TMI 69 - AT - CustomsRe-import of jewellery exported for exhibition - Benefit of exemption - sale or transfer of property was involved in the goods or not - jewellery - exemption under Sl.No.5 of the Table in Notification No.45/2017-Cus - demand alongwith interest and penalty - HELD THAT:- It is admitted fact that there was error in mentioning in the shipping bill at the time of export, that the same is filed under claim of refund of IGST. The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the appellant nor they had claimed refund for it. These facts are not in dispute. Thus, the appellant has rightly filed the bill of entry claiming the exemption under Sl.No.5 of the Table to the said notification. Further it is found that the whole exercise is academic as no Revenue loss has occurred. In this view of the matter, the appeal is allowed.
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