https://www.taxtmi.com/caselaws?id=387774 The Tribunal upheld the Commissioner (Appeals)' decision, ruling that the respondents were eligible for the benefit of FTA Notification 010/2008-Cus. dated 15.1.2008. The FTA certificates were produced before filing Bills of Entry, and the Customs Act allowed for amendments based on existing documentary evidence at clearance. The appeal by the Revenue was dismissed, affirming the duty exemption for the respondents. en-us Tue, 29 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387774 The Tribunal upheld the Commissioner (Appeals)' decision, ruling that the respondents were eligible for the benefit of FTA Notification 010/2008-Cus. dated 15.1.2008. The FTA certificates were produced before filing Bills of Entry, and the Customs Act allowed for amendments based on existing documentary evidence at clearance. The appeal by the Revenue was dismissed, affirming the duty exemption for the respondents. Case-Laws Customs Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387774