2014 (2) TMI 1201 - AT - Customs

Denial of benefit of notification - Held that - there was no notification benefit at the initial stage of import. When such benefit was forgone that cannot be claimed by a subsequent act at later stage. Law is well settled that pleading not made at the initial stage suit cannot be amended by an affidavit. Such repair is not permissible by law - Decided against Assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as no notification benefit was claimed at the initial stage of import and cannot be claimed later. Amendments to pleadings not made initially are not permissible by law.