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    Benefit of the exemption - import of the Helicopters into India...

    Helicopter import demand invalidated; exceeded original show cause notice allegations, Commissioner's confirmation overturned due to insufficient notification.

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    CustomsSeptember 29, 2022Case LawsAT

    Benefit of the exemption - import of the Helicopters into India - This demand is entirely beyond the allegations made in the show cause notice and has, therefore, to be set aside. Thus, the Commissioner could not have confirmed the aforesaid demand since the appellant had not been put to notice on this allegation in the show cause notice. - AT

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