Procedural Lapse Cannot Impede Grant of Substantive Benefit of Customs Duty: CESTAT [Read Order]

No prohibition of substantial benefit can be made due to any procedural lapse
Customs Duty - Impede Grant - Substantive Benefit - Procedural Lapse - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the procedural lapse cannot impede the grant of substantive benefit of Customs Duty.  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 @…

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