https://www.taxtmi.com/caselaws?id=459444 CESTAT Chennai dismissed the appeal where importers claimed benefit under superseded Notification No. 30/2004-C.E. instead of applicable Notifications 34/2015-C.E. and 37/2015-C.E. The tribunal held that when new notifications replace earlier ones, importers must comply with prevailing law conditions at the time of import. Since the superseded notification was not available in the EDI system and appellants failed to satisfy conditions under the applicable notifications, their exemption claim was correctly rejected by the first appellate authority. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 13 Dec 2024 19:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459444 CESTAT Chennai dismissed the appeal where importers claimed benefit under superseded Notification No. 30/2004-C.E. instead of applicable Notifications 34/2015-C.E. and 37/2015-C.E. The tribunal held that when new notifications replace earlier ones, importers must comply with prevailing law conditions at the time of import. Since the superseded notification was not available in the EDI system and appellants failed to satisfy conditions under the applicable notifications, their exemption claim was correctly rejected by the first appellate authority. Case-Laws Customs Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459444