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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Benefit of exemption from customs duty - Import of Microphone ...

Case Laws     Customs

October 11, 2022

Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification at the initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - The benefit of said Notification has to be extended in favour of the appellant. Such benefit has wrongly been denied on the ground it being claimed belatedly. - AT

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