https://www.taxtmi.com/caselaws?id=338659 The Tribunal allowed the appeal, setting aside the order that denied the appellant the benefit of the concessional rate of duty under Notification No.11/97-Cus. It held that the actual user condition cannot be imposed retrospectively on imports made before the circular's issuance, citing judicial pronouncements and precedents. The Tribunal emphasized that goods for use in the leather industry can be covered under the notification without imposing actual user conditions, ultimately granting the appellant the benefit of the notification. en-us Thu, 08 Dec 2016 00:00:00 +0530 Sat, 10 Jun 2023 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338659 The Tribunal allowed the appeal, setting aside the order that denied the appellant the benefit of the concessional rate of duty under Notification No.11/97-Cus. It held that the actual user condition cannot be imposed retrospectively on imports made before the circular's issuance, citing judicial pronouncements and precedents. The Tribunal emphasized that goods for use in the leather industry can be covered under the notification without imposing actual user conditions, ultimately granting the appellant the benefit of the notification. Case-Laws Customs Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338659