https://www.taxtmi.com/caselaws?id=325801 The Tribunal upheld the first appellate authority's decision, affirming the respondent's eligibility for the benefit of customs duty notifications. The revenue's appeal was rejected, emphasizing that denying the benefit solely based on not challenging the assessment would be unfair, especially when the respondent sought corrections under the Customs Act, which were ignored by the department. The operational error in the EDI system was identified as the reason for the failure to extend the benefit, leading to the Tribunal's ruling in favor of the respondent. en-us Mon, 25 Jan 2016 00:00:00 +0530 Fri, 04 Nov 2016 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325801 The Tribunal upheld the first appellate authority's decision, affirming the respondent's eligibility for the benefit of customs duty notifications. The revenue's appeal was rejected, emphasizing that denying the benefit solely based on not challenging the assessment would be unfair, especially when the respondent sought corrections under the Customs Act, which were ignored by the department. The operational error in the EDI system was identified as the reason for the failure to extend the benefit, leading to the Tribunal's ruling in favor of the respondent. Case-Laws Customs Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325801