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2022 (4) TMI 314 - AT - Customs100% EOU - validity of demand under Section 28A under Customs Act - import of duty free goods for being used for the export of software outside India - Telematic Infrastructural Equipments - N/N. 153/93-Cus. dated 13/08/1993 - HELD THAT:- Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28 carries the heading “recover of duties not levied or not paid or short levied or short paid or erroneously refunded” - It is found that the demand has been made under a wrong provision and hence the same has become not enforceable. It is clear that the Customs Authorities lack jurisdiction - Appeal allowed - decided in favor of appellant.
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