TaxTMI 
TaxTMI 
2017 (9) TMI 757
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....ORDER Per Bench The appellants imported 419 pieces of Window Air Conditioner from M/s. Haikawa Industries Pvt. Ltd., Sri Lanka vide Bill of Entry No. 419447 dated 16.03.2007 and cleared the goods on payment of duty to the tune of Rs. 13,93,207/-. Appellants came know that the imported goods are exempted from payment of duty in terms of Notification No. 26/2000-Cus. dated 01.03.2000 and therefore....
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.... hence are not eligible to avail the benefit for the impugned goods cleared by the appellants. Aggrieved, appellants are before this forum. 2. Ms. J. Ragini, Advocate, appeared on behalf of the appellant submitted that only after clearance of the imported goods found that the goods are exempted from payment of duty in terms of Notification No. 26/2000 and they have produced the certificate of ori....
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....nt. To extend the benefit to the importer, the Certificate of Origin and other documents have to be verified and examination of the imported goods to be done. After payment of duty and clearance of goods the documents and goods imported can never be verified by the department. He further submitted that it is not a case where there is a denial of benefit of notification by the department but the bi....
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....efit at a later stage. The relevant portion of the said decision is reproduced as under:- "13. Allowing the appeal and setting aside the order, this Court held that if no time is fixed for the purpose of getting benefit under the exemption notification, it could be claimed at any time. If the notification applies, the benefit thereunder must be extended to the appellant. The Court held that the a....