Case Law Details
Commissioner of Customs Vs India Land and Properties Limited (CESTAT Chennai)
exemption notifications must be interpreted strictly and if the case does not fall within the parameters, the benefit cannot be given. Any benefit of doubt must be given to the Revenue and should be decided against the appellant. Once the threshold of applicability of the exemption notification is crossed, it should be construed liberally as held in Parle Exports and reaffirmed in Dilip Kumar.
The modified application of the exemption notification 153/1993 (as amended) giving partial exemption to the imported goods in proportion to the area, in the impugned order cannot be sustained because the adjudicating authority cannot modify the exemption notification even if it finds it is fair to do so. The Adjudicating authority can only decide whether the benefit of exemption notification is available to the importer or not.
FULL TEXT OF THE CESTAT CHENNAI ORDER
These two appeals are filed against the same impugned order and hence are being disposed of together.
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