https://www.taxtmi.com/caselaws?id=328598 Importer was held entitled to Notification No. 21/2012-Customs benefit because the goods were imported as free supply or service buffer phones for authorised service stations, not for retail sale. The bill of entry declaration referring to intended sale was treated as an inadvertent repetition of past practice, and the department had an opportunity to correct the assessment. In the absence of any finding that the goods were actually meant for sale, denial of exemption was not justified. Confiscation, redemption fine and penalty were therefore unsustainable, and the importer's relief was affirmed. en-us Wed, 27 Apr 2016 00:00:00 +0530 Wed, 08 Jun 2016 20:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328598 Importer was held entitled to Notification No. 21/2012-Customs benefit because the goods were imported as free supply or service buffer phones for authorised service stations, not for retail sale. The bill of entry declaration referring to intended sale was treated as an inadvertent repetition of past practice, and the department had an opportunity to correct the assessment. In the absence of any finding that the goods were actually meant for sale, denial of exemption was not justified. Confiscation, redemption fine and penalty were therefore unsustainable, and the importer's relief was affirmed. Case-Laws Customs Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328598