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CESTAT allowed the appeal and set aside the impugned order of the Principal Commissioner that had rejected the appellant's claim to duty exemption under the Exemption Notification dated 30.06.2017. The Tribunal held the Notification amending Serial No. 6A dated 06.07.2019 operates prospectively from 06.07.2019 and cannot be applied retrospectively to the period 02.02.2018-06.07.2019; consequently, customs duty, interest, penalty and confiscation could not be sustained for that interregnum. The Tribunal rejected retrospective application of the 06.07.2019 amendment, determined that microphones and receivers were covered as parts for PCBA prior to 06.07.2019, and remitted no liability for the appeal period, allowing the appeal.
CESTAT allowed the appeal and set aside the impugned order of the Principal Commissioner that had rejected the appellant's claim to duty exemption under the Exemption Notification dated 30.06.2017. The Tribunal held the Notification amending Serial No. 6A dated 06.07.2019 operates prospectively from 06.07.2019 and cannot be applied retrospectively to the period 02.02.2018-06.07.2019; consequently, customs duty, interest, penalty and confiscation could not be sustained for that interregnum. The Tribunal rejected retrospective application of the 06.07.2019 amendment, determined that microphones and receivers were covered as parts for PCBA prior to 06.07.2019, and remitted no liability for the appeal period, allowing the appeal.
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