https://www.taxtmi.com/caselaws?id=450169 CESTAT Ahmedabad held that when multiple customs notifications are applicable, the assessee can choose the most beneficial one and switch to another notification at any stage. The appellant exported goods to Thailand which were rejected due to quality issues and sought re-importation benefits under different notifications. The tribunal found that while the appellant breached conditions of Notification 158/95-Cus regarding re-export timelines, they could claim benefits under Notifications 45/2017-Cus and 46/2017-Cus if eligible. The matter was remanded to the adjudicating authority for reconsideration, allowing the appellant to claim alternative beneficial notifications while maintaining liability for interest and penalties for the original breach. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 28 Feb 2024 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450169 CESTAT Ahmedabad held that when multiple customs notifications are applicable, the assessee can choose the most beneficial one and switch to another notification at any stage. The appellant exported goods to Thailand which were rejected due to quality issues and sought re-importation benefits under different notifications. The tribunal found that while the appellant breached conditions of Notification 158/95-Cus regarding re-export timelines, they could claim benefits under Notifications 45/2017-Cus and 46/2017-Cus if eligible. The matter was remanded to the adjudicating authority for reconsideration, allowing the appellant to claim alternative beneficial notifications while maintaining liability for interest and penalties for the original breach. Case-Laws Customs Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450169