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2017 (1) TMI 692 - CESTAT MUMBAIEntitlement to the benefit of N/N. 64/88-Cus. - condition 2(a) and 2(b) has been complied with before rescission of N/N. 64/88-Cus - Held that: - On a specific question from the Bench as to the facts of the case, it was informed to us that Customs Duty Exemption Certificate (CDEC) issued by the DGHS authorities in appellant’s case stood withdrawn by the authorities. This factual position was not brought to the knowledge of the Bench which referred the issue to Larger Bench due to which this reference was made - we decline to answer the reference made to us and remit the matter back to the Division Bench to decide the issue on the facts and circumstances of the case - appeal disposed off - matter on remand.
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