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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Exemption under PTA Notification - Admittedly the appellant ...


Importer Granted Benefit as Denial Issue Doesn't Arise Due to No PTA Notification Claim by Appellant.

February 25, 2019

Case Laws     Customs     AT

Exemption under PTA Notification - Admittedly the appellant never claimed the benefit of the Notification in which case the question of denial of the same cannot arise and it can be safely concluded that there was no ‘lis’ between the importer and the Revenue - Benefit allowed.

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