Eligibility for Customs Exemption During Interregnum Period: CESTAT Sets Aside Demand Based on Clarificatory Approach [Read Order]
The assessee relied on the Supreme Court's ruling in Ralson (India) Limited v. CCE Chandigarh, where a similar exemption error was treated as a mistake and corrected retrospectively under the "clarificatory approach."
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the demand for Basic Customs Duty (BCD) based on the clarificatory approach, ruling that the eligibility for customs exemption during the interregnum period remained valid. Vividh Print Media Pvt. Ltd,appellant-assessee, challenged the denial of a concessional BCD under Notification No. 46/2011–Cus. A…
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