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2018 (10) TMI 768 - AT - CustomsClassification of imported goods - dredgers - benefit of N/N. 21/2002-Cus (Sr No 353) - Held that:- The duty liability has to be determined on the date and time of entry of goods for importation into the country. Undoubtedly the date of entry inwards of the vessel in this case is 25.11.2006 as is evident from the documentary evidences - N/N. 21/2002-Cus has been amended by the N/N. 20/2007-Cus dated 01.03.2007, by incorporating Sl No 353A in the said Notification, which prescribes nil rate of duty. The order of Commissioner holding that exemption under Notification 21/2002-Cus Sl No 353, is admissible in the present case is not sustainable and needs to be set aside for redetermination of the quantum of duty payable in terms of the said notification as it existed on the date of importation of the said vessel. Matter remanded to the adjudicating authority for redetermination of all issues including confiscation and penalty - appeal allowed by way of remand.
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