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2017 (3) TMI 341 - HC - CustomsImport of Bakery Shortening from Sri Lanka - import prior to withdrawal of exemption - Held that: - under a notification dated 24.7.2006 and 11.9.2006 under which relief would be given to the parties who were issued the letter of credit prior to 2.6.2006 even other than NAFED the department itself allowed relief to the parties who have made import by way of making bill of lading before 2.6.2006 - it is reflected that much before 2.6.2006, the goods have been imported under letter of credit prior to the aforesaid date and thus the tribunal had rightly allowed the relief to the assessee - appeal dismissed - decided against Revenue.
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