https://www.taxtmi.com/caselaws?id=100053 Customs duty and penalty could not be upheld on the present record where the dispute turned on whether the exemption claim was made under Notification No. 203/92 or Notification No. 204/92. The advance licence and DEEC book supported the appellant's case that the benefit claimed was referable to Notification No. 204/92, and the bill of entry did not specify any notification number. On that material, a prima facie case was made out and the matter required reconsideration by the Commissioner, so the impugned order was remitted for fresh adjudication. en-us Mon, 30 Apr 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100053 Customs duty and penalty could not be upheld on the present record where the dispute turned on whether the exemption claim was made under Notification No. 203/92 or Notification No. 204/92. The advance licence and DEEC book supported the appellant's case that the benefit claimed was referable to Notification No. 204/92, and the bill of entry did not specify any notification number. On that material, a prima facie case was made out and the matter required reconsideration by the Commissioner, so the impugned order was remitted for fresh adjudication. Case-Laws Customs Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100053