https://www.taxtmi.com/caselaws?id=428511 The appellant, involved in jewellery manufacturing, exported goods for exhibition and re-imported them, leading to a dispute over IGST payment and exemption under Notification No.45/2017-Customs. The Customs Authority granted clearance after verifying compliance. The appellant mistakenly indicated IGST payment on the shipping bill, although no payment or refund was made. The Commissioner recognized the error, set aside the duty demand and penalty, and acknowledged the appellant's entitlement to benefits, given the absence of revenue loss. en-us Mon, 29 Aug 2022 00:00:00 +0530 Sun, 02 Oct 2022 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428511 The appellant, involved in jewellery manufacturing, exported goods for exhibition and re-imported them, leading to a dispute over IGST payment and exemption under Notification No.45/2017-Customs. The Customs Authority granted clearance after verifying compliance. The appellant mistakenly indicated IGST payment on the shipping bill, although no payment or refund was made. The Commissioner recognized the error, set aside the duty demand and penalty, and acknowledged the appellant's entitlement to benefits, given the absence of revenue loss. Case-Laws Customs Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428511