https://www.taxtmi.com/highlights?id=65860 Benefit of the exemption - import of the Helicopters into India - This demand is entirely beyond the allegations made in the show cause notice and has, therefore, to be set aside. Thus, the Commissioner could not have confirmed the aforesaid demand since the appellant had not been put to notice on this allegation in the show cause notice. - AT en-us Thu, 29 Sep 2022 17:31:28 +0530 Thu, 29 Sep 2022 17:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65860 Benefit of the exemption - import of the Helicopters into India - This demand is entirely beyond the allegations made in the show cause notice and has, therefore, to be set aside. Thus, the Commissioner could not have confirmed the aforesaid demand since the appellant had not been put to notice on this allegation in the show cause notice. - AT Highlights Customs Thu, 29 Sep 2022 17:31:28 +0530 https://www.taxtmi.com/highlights?id=65860