https://www.taxtmi.com/caselaws?id=120024 The appellants imported goods and sought to clear them at a concessional rate of duty under Notification No. 28/97. However, their claim was rejected as the duty rate applicable at the time of filing was higher. Despite arguments based on an EPCG license and Ministry notifications, the Tribunal held that the Ministry lacked authority to exempt duty retroactively. As the appellants failed to show entitlement to the concessional rate, the appeal was dismissed, affirming the duty assessment at the higher rate. en-us Thu, 26 Oct 2006 00:00:00 +0530 Mon, 16 Jul 2012 13:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120024 The appellants imported goods and sought to clear them at a concessional rate of duty under Notification No. 28/97. However, their claim was rejected as the duty rate applicable at the time of filing was higher. Despite arguments based on an EPCG license and Ministry notifications, the Tribunal held that the Ministry lacked authority to exempt duty retroactively. As the appellants failed to show entitlement to the concessional rate, the appeal was dismissed, affirming the duty assessment at the higher rate. Case-Laws Customs Thu, 26 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120024