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Customs - Highlights / Catch Notes

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

Customs

September 29, 2022

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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