Importer cannot be forced to follow non-beneficial provision: CESTAT Kolkata

Commr. of Customs (Port) Vs Uma Export Ltd. (CESTAT Kolkata) Held that the importer is allowed to choose the more beneficial provision and cannot be forced to opt for / follow the non-beneficial provision. Accordingly, the goods in question Peas [Pisum Sativum] was present both in Sl No.20 and Sl No.20A of the basic Notification No.50/2017 Cus dated 30.6.2017 and hence assessee eligible to avail benefit of NIL rate of BCD. Facts- The main issue involved in the present case is that whether during the period under review the goods in question, Pisum Sativum [Peas] falling under Customs Tariff He...