Customs: CHA cannot be denied Section 28(6)(i) benefit if same allowed to company & its Managing Director

Damani Shipping Pvt. Ltd. Vs Commissioner of Customs (Import-I) (CESTAT Mumbai) Without a threadbare analysis of the relevant portion of the clarificatory Circular No. 11/2016-Cus. dated 15.03.2016 it can be said that the Circular in unambiguous terms clarified that other person implies that other person to which no demand of duty is raised with notice served under Section 1 or sub-Section 4 of Section 28, as the case me be. Hence the Appellant’s case squarely covered under provision. Since it was a co-notice to whom no demand notice was made but notice under Section 28 was served. Ambiguity...