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M/s Nova Mode Clothing Pvt. Ltd. Versus CC, Chennai

2016 (4) TMI 719 - CESTAT CHENNAI

Claim of Notification benefit - Bill of Entry filed inadvertently taking the benefit of Notification No. 6/02-CE dated 01.03.2002 - Revenue contended that goods came with inbuilt machine which should not enjoy the notification benefit - Held that:- i .....

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rpretation of law should be made to suppress the mischief and to curb ills of mis-declaration, we are in full agreement with ld. Commissioner (Appeals) that right of claim to the notification benefit is extinguished when the declaration was found to .....

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sh Sundar, Adv For the Respondent : Mr. B. Balamurugan, AC (AR) ORDER Per D N Panda Ld. Counsel submits that inadvertently the Bill of Entry was filed taking the benefit of Notification No. 6/02-CE dated 01.03.2002. Such inadvertent error should not .....

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that, the goods came with inbuilt machine which should not enjoy the notification benefit. Had the goods been separate, there would have been consideration of applicability of the Notification. Therefore, both authorities below have rightly passed t .....

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s made to abuse the benefit of the said notification. The manner ld. Commissioner (Appeals) has appreciated examination at the port, that shows that entire check-list disclosed extent of examination done to ascertain the nature and character of the g .....

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