https://www.taxtmi.com/caselaws?id=437339 The Tribunal ruled in favor of the appellant, holding that the person holding themselves as the importer could avail of the exemption under Notification No. 01/20-Cus dated 06.01.2011. The Tribunal emphasized that the department's interpretation of the Customs Act was incorrect and that the existence of High Sea Sales Agreements was irrelevant as long as the person claimed to be the importer. Consequently, the Tribunal set aside the Commissioner's findings and granted relief in penalty to the appellant, highlighting that the department could not invalidate the Ministry of Renewable Energy's certificate or decide ownership without dispute. en-us Tue, 02 May 2023 00:00:00 +0530 Wed, 03 May 2023 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437339 The Tribunal ruled in favor of the appellant, holding that the person holding themselves as the importer could avail of the exemption under Notification No. 01/20-Cus dated 06.01.2011. The Tribunal emphasized that the department's interpretation of the Customs Act was incorrect and that the existence of High Sea Sales Agreements was irrelevant as long as the person claimed to be the importer. Consequently, the Tribunal set aside the Commissioner's findings and granted relief in penalty to the appellant, highlighting that the department could not invalidate the Ministry of Renewable Energy's certificate or decide ownership without dispute. Case-Laws Customs Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437339