https://www.taxtmi.com/caselaws?id=176307 The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI as the notification benefit was not claimed during the initial import stage and could not be claimed later. The law does not permit amendments to pleadings that were not made initially. en-us Wed, 19 Feb 2014 00:00:00 +0530 Fri, 18 Dec 2015 19:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176307 The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI as the notification benefit was not claimed during the initial import stage and could not be claimed later. The law does not permit amendments to pleadings that were not made initially. Case-Laws Customs Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176307