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Case Law Details

Case Name : Vivo Mobile India Pvt Ltd Vs Commissioner, Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51045 of 2020
Date of Judgement/Order : 04/10/2022
Related Assessment Year :
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Vivo Mobile India Pvt Ltd Vs Commissioner, Customs (CESTAT Delhi)

CESTAT Delhi held that if applicant does not claim benefit under a particular notification at initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage.

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