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2019 (8) TMI 68 - CESTAT ALLAHABAD100% EOU - Benefit of N/N. 52/2003-cus - Violation of import conditions - latching system - case of Revenue is that permission stands granted only to parts used in motor vehicles and not to latching system - HELD THAT:- On going through the said letter dated 09/05/2011 we note that the same is not a fresh LOP issued by the Development Commissioner and the same is to the effect that the item lashing belts system stands included in the earlier LOP dated 27/09/2000 which is modified to that extent. Inasmuch as it is a modification of the earlier LOP, we are of the view that the same has to be held as a clarificatory amendment by the Development Commissioner in which case the Revenue’s objection would get over ruled. Time Limitation - HELD THAT:- Inasmuch as the issue is a bona fide issue of interpretation of provisions of the Notification, in the absence of contrary evidence reflecting upon any mala fide on the part of the appellant, the extended period was not available to the Revenue. Appeal allowed - decided in favor of appellant.
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