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2019 (11) TMI 738 - HC - CustomsStatus Holder Incentive Scheme - Import from the port which was not included in the list, later included - capital goods imported against such scrips are exempted from payment of Custom duties subject to the conditions - HELD THAT:- There is no dispute to the fact that at the time of clearing the goods, the customs did not make any objection by contending that ICD - Arakkonam was not a notified port. However, subsequently, the petitioner was called upon to pay the above said duty in cash, only on the reason that ICD - Arakkonam was not a notified port for the purpose of importation of goods taking benefit under the Notification No.104/2009. In this case, it is not the contention of the Revenue that the petitioner is not entitled to get the benefit of Notification had the ICD – Arakkonam been there in the list of ports originally. In other words, but for the exclusion of ICD – Arakkonam in the original Notification, the petitioner is entitled for benefit of such exemption Notification - listing of ports in Notification No.104/2009 is not an exhaustive list and on the other hand, it is only inclusive in view of the fact that the authorities included other ports by amending the said Notification periodically. Even otherwise, as the Commissioner is empowered to grant such permission in respect of other ports as well, the submissions made by the Revenue in this aspect are not convincing. The respondent is directed to extend the benefit of Notification No.104/2009 dated 14.09.2009 to the petitioner in respect of the above said five Bills of Entry - Petition allowed.
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