Procedural Lapse Shouldn’t Hinder Customs Duty Benefit: CESTAT Kolkata

Softel Overseas Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata rules on Softel Overseas vs. Customs case, emphasizing substantive benefits over procedural lapses in customs duty matters. In a recent case, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata delivered a significant order in the matter of Softel Overseas Private Limited versus the Commissioner of Customs (Port). The case revolved around the appellant seeking the benefit of Notification No.12/2012-CUS dated 17.03.2012 (Sl.No.237) but encountering a procedural lapse that led to...