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2019 (11) TMI 450 - AT - CustomsLevy of Additional Duty of Customs - Section 116 of Finance Act, 1999 - HELD THAT:- Very identical issue has been considered by this Tribunal in the case of M/S ATLANTIC SHIPPING PVT. LTD VERSUS C.C. JAMNAGAR (PREV) [2018 (9) TMI 458 - CESTAT AHMEDABAD] where it was held that the benefit of Exemption from additional duty of customs levied under Sub Section (1) of section 116 of Finance Act, 1999 has to be extended to the goods which are entitled to exemption under Notification 94/96-Customs. Tribunal being the identical issue involved the Additional Duty of Customs in the appellant’s case is exempted in terms of the Sub Section (1) of the Section 116 of the Finance Act, 1999. Appeal allowed - decided in favor of appellant.
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