Benefit under notification available even at later stage

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. Facts- The Department observed that the appellants have paid Basic Customs duty (BCD) @ 10% on Microphone for Cellular Mobile Phone classifying the same under CTH 85181000. Simultaneously, the benefit of entry at S.No. 18 of Notification No. 57/2017 dated 30.6.2017 was claimed by M/s. VMIPL, the appellants. Department formed an opinion...