Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB ...
Exemption on Edible Oil Imports Under Notification No. 89/2005-Cus Upheld; Additional Duty and Interest Demand Rejected.
February 9, 2022
Case Laws Customs AT
Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity of the goods imported in the Ex- bond Bills of Entry which are the subject matter of these two appeals. As half the duty has already been paid in cash and debit in respect of the remaining half has already been made in the DEPB account, the demand of duty and interest cannot be sustained. - AT
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