Benefit of exemption notification 50/2023-Customs cannot be denied merely because LoC route not adopted

Eastman International Vs Union of India (Chhattisgarh High Court) Chhattisgarh High Court held that denial of benefit of exemption under Notification No. 50/2023-Customs merely because the petitioner did not adopt the LoC route is impermissible in fiscal jurisprudence. Accordingly, benefit granted as petitioner satisfied clause (i) of condition no. 6 of said notification. Facts- The petitioner is engaged, inter alia, in the trading of rice, cycle parts, ceramic tiles etc. The petitioner, inter alia, exports the rice out of India. It has been exporting rice out of India since the year 2012. Vi...