TMI Blog2018 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of filing of Bills of Entry but it is the duty of the Assessing Officer to assess the duty properly. If exemption notification grants exemption unconditionally, in that circumstances benefit of notification cannot be denied. It is an admitted fact that appellant has borne the excess duty paid by them, which was not required to be paid by them. In that circumstance, as appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants imported consignments of soda ash dense and paid basic customs duty at the rate of 10% whereas in terms of exemption Notification No. 21/2002, dated 1-3-2002 (Sl. No. 552), the appellant was required to pay duty at the rate of 7.5%. On realizing that the appellant has paid extra duty at the time of clearance of the goods without availing exemption Notification No. 21/2002, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant did not opt for exemption under Notification No. 21/2002-Cus., dated 1-3-2002. Admittedly, the appellant did not opt for exemption notification at the time of filing of Bills of Entry but it is the duty of the Assessing Officer to assess the duty properly. If exemption notification grants exemption unconditionally, in that circumstances benefit of notification cannot be denied. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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