The case involved the Appellate Tribunal addressing issues ...

Supply of goods against International Competitive Bidding (ICB): Benefit of notifications upheld. Procedural lapses not substantial.

June 8, 2024

Case Laws     Central Excise     AT

The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held that invoking provisions not cited in the SCN was beyond its scope. The appellant, not the importer, was entitled to benefits under specific notifications as goods were certified for International Competitive Bidding. Non-compliance with furnishing an undertaking by the CEO was deemed a procedural lapse, as substantial compliance with notification provisions was evident. Failure to produce a required certificate to the Deputy Commissioner was also considered procedural, as the Ministry had supplied the certificate directly to the department. The Tribunal emphasized that substantial compliance with exemption notifications should not be denied due to procedural lapses. Consequently, the impugned order was set aside, and the appeal was allowed.

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