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2016 (3) TMI 985 - CESTAT MUMBAI

2016 (3) TMI 985 - CESTAT MUMBAI - 2016 (336) E.L.T. 95 (Tri. - Mumbai) - Eligibility for benefit of notification no. 56/2008 dated 29/04/2008 and notification no. 21/2002 - EDI system which is operational into the customs was not updated to extend benefit of notification 56/2008 to the product imported - Respondent sought amendment to bills of entry as per the provisions of section 149 and/or 154 of the Customs Act, 1962 which was not responded to - Held that:- eligible benefit of the notificat .....

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ion of Tribunal in the case of Oswal Agloimpex Pvt. Ltd. [2012 (10) TMI 170 - CESTAT, AHMEDABAD]. - Decided against the revenue - Appeal No. C/643/09-Mum - A/85891/16/CB - Dated:- 25-1-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri K Puggal, Assistant Commissioner (AR) For the Respondent : Shri Bharat Raichandani, Adv ORDER Per M V Ravindran This appeal is filed by the revenue against Order-in-Appeal No.91/2009/MCH /AC /CRS/09-10 dated 13/04/2009. 2. Heard b .....

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cation as due to fault the EDI system of not being upgraded did not extend the benefit. The respondent had also requested for amendment under section 149 and/or 154 of the Customs Act, 1962, by a letter dated 08-10-2008, to seek to correct the errors in the EDI bill of entry. Nothing took place from the department side. The refund claim filed by the respondent was rejected by the adjudicating authority by placing reliance of the judgment of Apex Court in the case of Priya Blue Industries Ltd. - .....

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without any challenge hence, the ratio of the Apex Court judgment in the case of Priya Blue Industries Ltd. & Flock (India) Pvt. Ltd will apply. On the other hand learned counsel submits that the application filed by the appellant for correction in the bills of entry was not considered and there is no doubt that the respondent is eligible for benefit of notification no. 21/2002 and 56/2008, he relied upon the judgment of the tribunal in the case of Oswal Agloimpex Pvt. Ltd. 2012 (283) ELT 30 .....

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