CESTAT Quashes Denial of Customs Duty Exemption on ground of Procedural Lapse [Read Order]

Deletion of denial of customs duty exemption due to procedural lapse
CESTAT - Procedural Lapse - Customs Duty - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the denial of Customs duty exemption on the grounds of procedural lapse.  Sofitel Overseas Private Limited, the appellant assessee filed five Bills of Entry seeking the benefit of Notification No.12/2012-Customs as amended vide Notification No.25/2013-Customs and paid duty @ 7.5% at…

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