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 that, ‘Microphone for Cellular Mobile Phone’ attract Basic Customs duty @ 15% SWS @10% and IGST @18%, totaling of 37.470% duty.

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