TMI Blog2018 (3) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... s no dispute that the goods were imported from Japan - any beneficial notification even if at the time of clearance of goods is not claimed, the same can be claimed at a later stage. There is no infirmity in the impugned order, which is only directed the assessing authority to reconsider the Bills of Entry in the light of N/N. 69/2011-Cus - appeal dismissed - decided against Revenue. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts whereby it was held that even though the benefit of Notification was not claimed at the time of assessment, the same can be claimed at a later stage. Accordingly, the assessment order was set aside and the assessing authority was directed to re-assess the same to consider the exemption granted by Notification No. 69/2011-Cus. 2. Being aggrieved by the impugned order, the Revenue filed the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligibility of Notification No. 69/2011-Cus as the same was not considered by the assessing officer. 5. On careful consideration of the submissions made by both sides, we find that the respondent could not claim the benefit of Notification which was available to the goods imported from Japan. As per the certificate of origin, there is no dispute that the goods were imported from Japan. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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