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2024 (6) TMI 965 - AT - CustomsIssues Involved: The appeal is against the Order-in-Appeal passed by the Commissioner of Central Excise and Customs (Appeals), Cochin, regarding the benefit of exemption Notification No.25/1999-Cus. dated 28.2.1999 as amended by Notification No.36/2019-Cus. dated 30.12.2019 and corrigendum dated 27.5.2020. Details of Judgment: Issue 1: Benefit of Exemption Notification The appellants filed 23 Bills of Entry declaring imported items under specific headings and claiming exemption under Notification No.25/1999-Cus. The Commissioner (A) allowed exemption for 4 Bills of Entry filed after 27.5.2020 but rejected it for 19 Bills filed between 24.01.2020 to 22.05.2020, citing the Corrigendum as prospective. The appellant argued that the Corrigendum should be read retrospectively, referring to relevant case laws. The Tribunal held that the Corrigendum correcting the error in the Notification should be effective from the date of the original Notification, following the precedent set by the Karnataka High Court and the Allahabad High Court. Consequently, the denial of benefit by the Commissioner (A) was set aside, and the appellants were deemed eligible for the benefit of the Notification for the disputed 19 Bills of Entry. Conclusion: The Tribunal allowed the appeals, providing consequential relief as per law, based on the retrospective application of the Corrigendum correcting the error in the Notification.
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