Appellant entitled to customs duty exemption for mobile phone microphones; denial due to late claim is incorrect.

Appellant entitled to customs duty exemption for mobile phone microphones; denial due to late claim is incorrect. https://www.taxtmi.com/highlights?id=65994 Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification at the initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - The benefit of said Notification has to be extended in favour of the appellant. Such benefit has wrongly been denied on the ground it being claimed belatedly. - AT en-us Tue, 11 Oct 2022 10:18:58 +0530 Tue, 11 Oct 2022 10:18:58 +0530 TaxTMI RSS Generator Appellant entitled to customs duty exemption for mobile phone microphones; denial due to late claim is incorrect. https://www.taxtmi.com/highlights?id=65994 Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification at the initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - The benefit of said Notification has to be extended in favour of the appellant. Such benefit has wrongly been denied on the ground it being claimed belatedly. - AT Highlights Customs Tue, 11 Oct 2022 10:18:58 +0530 https://www.taxtmi.com/highlights?id=65994