Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications

Commissioner of Customs Vs Dimension Data India Limited (CESTAT Chennai)

It is brought out that an amount of Rs.7,23,072/- was rejected by the original authority on the ground that Bill of Entry in regard to RSP based assessed goods has to be reassessed and refund claim has to be filed for the CVD paid by respondent under Section 27 of the Customs Act, 1962. Before the Commissioner (Appeals), the respondent had argued that when there are two separate notifications which give benefit of exemption, the importer has the option

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