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2024 (1) TMI 192 - AT - CustomsEffective date of N/N. 46/2015-Cus dated 17.09.2015 - whether effective from the date of notification i.e. 17.09.2015 or the date when it was offered for sale i.e. 21.09.2015? - HELD THAT:- Considering the judgment in appellant own case, in the present case since notification was offered for sale on 21.09.2015 i.e. a date when the Notification No. 46/2015-Cus came into force. The decision in the appellant’s own case is directly applicable in the facts of the present case. In view of the observation in the appellant’s own case on the identical issue and law point in the present case the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. Accordingly, the appellant are eligible for re-assessment of bills of entry on the basis of un-amendment Notification No. 46/2015-CUS at the rate of 7.5% duty. The impugned order is set aside and appeal is allowed with consequential relief.
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