https://www.taxtmi.com/caselaws?id=312846 The Kerala HC held that CESTAT's decision on exemption under Notification No.148/1994 was unsustainable. The court found that CESTAT failed to properly examine whether grants from the European Union qualified as gifts/donations for customs duty exemption, and did not consider the sequence of circumstances or future repayment obligations. The HC ruled that exemption notifications must be interpreted strictly, not liberally as done by CESTAT. The appeal under Section 130C of Customs Act was maintainable as it concerned exemption eligibility rather than duty rates. The matter was remitted to CESTAT for fresh consideration within four months. en-us Mon, 29 Aug 2022 00:00:00 +0530 Tue, 12 Mar 2024 07:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312846 The Kerala HC held that CESTAT's decision on exemption under Notification No.148/1994 was unsustainable. The court found that CESTAT failed to properly examine whether grants from the European Union qualified as gifts/donations for customs duty exemption, and did not consider the sequence of circumstances or future repayment obligations. The HC ruled that exemption notifications must be interpreted strictly, not liberally as done by CESTAT. The appeal under Section 130C of Customs Act was maintainable as it concerned exemption eligibility rather than duty rates. The matter was remitted to CESTAT for fresh consideration within four months. Case-Laws Customs Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312846