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Customs

Exemption under PTA Notification - Admittedly the appellant...

Importer Granted Benefit as Denial Issue Doesn't Arise Due to No PTA Notification Claim by Appellant.

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CustomsFebruary 25, 2019Case LawsAT

Exemption under PTA Notification - Admittedly the appellant never claimed the benefit of the Notification in which case the question of denial of the same cannot arise and it can be safely concluded that there was no ‘lis’ between the importer and the Revenue - Benefit allowed.

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