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2018 (8) TMI 1604 - AT - CustomsWhether the appellant is eligible for clearance of the imported goods under SHIS scheme as per Customs Notification No.104/2009 dated 11.9.2009? Held that:- The said issue has been elaborately dealt by the Tribunal in the appellant’s own case COMMISSIONER OF CUSTOMS, CHENNAI VERSUS M/S. JSW STEEL LTD. [2015 (10) TMI 2392 - CESTAT CHENNAI], wherein the Tribunal rejected the appeal of the Revenue holding that the importer is eligible for benefit of the above notification under SHIS scheme for the clearance of the imported goods - the appellant is eligible for the benefit of the Notification - appeal allowed - decided in favor of appellant.
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