https://www.taxtmi.com/caselaws?id=348520 The appellant initially claimed a notification benefit under the wrong entry but corrected it later. The dispute arose from non-compliance with Customs rules. The key issue was whether the rules could deny the benefit. The Tribunal found that the appellant's compliance was sufficient, considering the use of imported goods for manufacturing. The Tribunal allowed the appeal, emphasizing substantial compliance and referencing a case law supporting relief in cases of impossible conditions imposed by revenue authorities. en-us Thu, 21 Sep 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348520 The appellant initially claimed a notification benefit under the wrong entry but corrected it later. The dispute arose from non-compliance with Customs rules. The key issue was whether the rules could deny the benefit. The Tribunal found that the appellant's compliance was sufficient, considering the use of imported goods for manufacturing. The Tribunal allowed the appeal, emphasizing substantial compliance and referencing a case law supporting relief in cases of impossible conditions imposed by revenue authorities. Case-Laws Customs Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348520