https://www.taxtmi.com/caselaws?id=406187 The Tribunal held that the appellant, as the rightful owner of the imported goods under a slump sale agreement, was eligible for the refund of 4% Additional Customs duty. Despite using another entity's IEC code for clearance, the appellant met the conditions stipulated in Notification No.102/2007-Cus., qualifying them as the importer. The Tribunal set aside the demand raised by the department, allowing the appeal and granting consequential relief to the appellant. en-us Mon, 05 Apr 2021 00:00:00 +0530 Thu, 08 Apr 2021 09:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406187 The Tribunal held that the appellant, as the rightful owner of the imported goods under a slump sale agreement, was eligible for the refund of 4% Additional Customs duty. Despite using another entity's IEC code for clearance, the appellant met the conditions stipulated in Notification No.102/2007-Cus., qualifying them as the importer. The Tribunal set aside the demand raised by the department, allowing the appeal and granting consequential relief to the appellant. Case-Laws Customs Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406187