Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 2005 (12) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2005 (12) TMI 329 - AT - Customs

The Engineering College availed exemption under Notification No. 51/96-Cus. for an LCD Projector based on an eligibility certificate from Jawahar Lal Nehru University. The certificate was later canceled, leading to duty demand and confiscation of the projector. The Tribunal found merit in the appellant's argument that once exemption is correctly availed, it cannot be revoked due to certificate cancellation, especially when obtained without fraud. A stay on recovery was granted until the appeal's disposal.

 

 

 

 

Quick Updates:Latest Updates